| Bill C-10: Income Tax Amendments Act, 2006 | |
|---|---|
| Parliament of Canada | |
| |
| Commenced | Never enacted |
| Legislative history | |
| Bill title | Bill C-10, 39th Parliament, 2nd session |
| Introduced by | Jim Flaherty, Minister of Finance |
| First reading | House of Commons: October 29, 2007 |
| Second reading | House of Commons: October 29, 2007 |
| Third reading | House of Commons: October 29, 2007 |
| Member(s) in charge | Speaker pro tempore |
| First reading | Senate: October 30, 2007 |
| Second reading | Senate: December 4, 2007 |
| Status: Not passed | |
Bill C-10: Income Tax Amendments Act, 2006 (French: Loi de 2006 modifiant l’impôt sur le revenu) was a bill introduced in the Canadian Parliament in 2007 by the Conservative government of Prime Minister Stephen Harper. It was numbered Bill C-10 of the second session of the 39th Parliament of Canada.
The bill contained a controversial clause which would have allowed the federal government to deny tax credits for films where public funding was deemed to be contrary to public policy. The clause attracted public criticism, with David Cronenberg and Sarah Polley arguing that the clause represented censorship of Canadian films. Others, such as Charles McVety and REAL Women of Canada, argued that the provision recognized that public funding should not be available for movies which were offensive to large numbers of people. Film producers, such as Steve Hoban, argued that the clause would make it harder to make movies in Canada.
After public outcry, Prime Minister Harper announced that the bill would not be passed with the controversial clause included.