Bill C-427

Reflecting the Realities of Canadian Artists Act

An Act to amend the Income Tax Act (income averaging for artists)

This bill was tabled by Tyrone Benskin on May 31, 2012.

more...

How does a bill become a law?

Don’t trust Schoolhouse Rock – that’s for Americans. To become a law, a bill in the Canada’s Parliament needs to go through the following steps, and pass when voted on during each step:

  • It all starts with the first reading, when the bill is introduced.
  • Next comes the second reading, when other MPs or Senators get to debate the bill.
  • After that, the bill goes to a committee that studies and amends it line-by-line. Once they finish, the bill goes returns to the House or Senate for the report stage, where anyone can propose amendments.
  • The third reading is the moment of truth: no more changes, just a debate and a final vote on whether or not the bill should pass.
  • If a bill makes it through all of those steps – in both the House of Commons and Senate – it’s ready to get Royal Assent and become a law.

Status of this Bill

Introduction and First Reading

Activity Feed

  • Photo of Joe Comartin
    Joe Comartin spoke about Private Members' Business

    The House will now proceed to the taking of the deferred recorded division on the motion at second reading of Bill C-427, under private members' business.

    Nov. 7, 2012,   Parliament
  • spoke about Private Members' Business

    The House resumed from November 1 consideration of the motion that Bill C-427, An Act to amend the Income Tax Act (income averaging for artists), be read the second time and referred to a committee.

    Nov. 7, 2012,   Parliament
  • Photo of Tyrone Benskin
    Tyrone Benskin spoke about Oral Questions > Canadian Heritage

    Mr. Speaker, in 2007, the Conference Board of Canada calculated that the cultural sector represented 7.4% of GDP. Artists who contribute to the economy are penalized by the current tax system in years when they earn a decent income. ... more

    Nov. 7, 2012,   Parliament
  • Vote 495
    That the Bill be now read a second time and referred to the Standing Committee on Finance.
    • Against 100%
      Conservative
    • In favour 100%
      NDP
    • In favour 100%
      Bloc
    • In favour 100%
      Liberal
    • In favour 100%
      Green
    Nov. 7, 2012
  • Photo of Mylène Freeman
    Mylène Freeman spoke about Private Members' Business > Reflecting the Realities of Canadian Artists Act

    Mr. Speaker, the bill introduced by the hon. member for Jeanne-Le Ber deals directly with justice and equality among all Canadians. The bill allows income averaging for artists and cultural entrepreneurs under federal income tax practices. It also makes some income that is derived from royalties or gratuities tax-free. ... more

    Nov. 1, 2012,   Parliament
  • Photo of Chungsen Leung
    Chungsen Leung spoke about Private Members' Business > Reflecting the Realities of Canadian Artists Act

    Mr. Speaker, thank you for the opportunity to speak to today's NDP costly proposal for special preferential tax treatment for a select few Canadians. ... more

    Nov. 1, 2012,   Parliament
  • Photo of Alex Atamanenko
    Alex Atamanenko spoke about Private Members' Business > Reflecting the Realities of Canadian Artists Act

    Mr. Speaker, I am very pleased to speak in support of the bill. ... more

    Nov. 1, 2012,   Parliament
  • Photo of Scott Simms
    Scott Simms spoke about Private Members' Business > Reflecting the Realities of Canadian Artists Act

    Mr. Speaker, this is something that has been talked about for quite some time. Actually, it was in practice in a general sense back in the 1970s and 1980s. I believe that it was discontinued around 1987. ... more

    Nov. 1, 2012,   Parliament
  • spoke about Private Members' Business > Reflecting the Realities of Canadian Artists Act

    The House resumed from September 26 consideration of the motion that Bill C-427, An Act to amend the Income Tax Act (income averaging for artists), be read the second time and referred to a committee.

    Nov. 1, 2012,   Parliament
  • Photo of Peggy Nash
    Peggy Nash spoke

    Other countries are making these investments, and if we don't, we're going to fall further behind. ... more

    Oct. 23, 2012,   Parliament
  • Mr. Barry Blake (National Councillor, Actor, Alliance of Canadian Cinema, Television and Radio Artists) spoke

    Thank you, Mr. Chair. ... more

    Oct. 23, 2012,   Parliament
  • Photo of Kennedy Stewart
    Kennedy Stewart spoke about Private Members' Business > Reflecting the Realities of Canadian Artists Act

    Mr. Speaker, I rise tonight to speak in support of Bill C-427. ... more

    Sept. 26, 2012,   Parliament
  • Photo of Scott Brison
    Scott Brison spoke about Private Members' Business > Reflecting the Realities of Canadian Artists Act

    Mr. Speaker, I thank the hon. member for bringing forward this proposal. It is helpful for us to debate changes to the Canadian tax system because the reality is that we have not had a meaningful study or evaluation of our personal tax system in Canada since 1971 with the Carter commission. The reality is if we were to try to find one word that would sum up what has changed in Canada since 1971 in terms of the Canadian and global economies, that word would be “everything”. Therefore, we do need a meaningful study, review and reform of the Canadian personal tax system. ... more

    Sept. 26, 2012,   Parliament
  • Photo of Bev Shipley
    Bev Shipley spoke about Private Members' Business > Reflecting the Realities of Canadian Artists Act

    Mr. Speaker, I am trying to get a handle on what Bill C-427 would actually cost Canadians. We did not talk about that, but that is where I come from in a lot of ways. To bring in this legislation there would be a cost to taxpayers across Canada. Could the hon. member give me an idea of what the cost of the program would be over the year? We have done an estimation that the minimum would be $25 million a year. ... more

    Sept. 26, 2012,   Parliament
  • Photo of Tyrone Benskin
    Tyrone Benskin spoke about Private Members' Business > Reflecting the Realities of Canadian Artists Act

    moved that Bill C-427, An Act to amend the Income Tax Act (income averaging for artists), be read the second time and referred to a committee. ... more

    Sept. 26, 2012,   Parliament
  • Photo of Harold Albrecht

    Okay. So ordered. ... more

    June 19, 2012,   Parliament
  • Photo of Tyrone Benskin
    Tyrone Benskin spoke about Routine Proceedings > Income Tax Act

    moved for leave to introduce Bill C-427, An Act to amend the Income Tax Act (income averaging for artists). ... more

    May 31, 2012,   Parliament