C-240: An Act to amend the Income Tax Act (tax credit — first aid)
While incentivizing further participation in First Aid and CPR training courses is a laudable goal, the tax system is not the appropriate vehicle for action and would be unlikely to increase participation. The bill is inconsistent with the government’s stated policy objective of tax system simplicity and efficiency. Further, the credit would be unlikely to increase participation in first aid and other health and safety training programs and would cost the Government an estimated $17 million on an annual basis. Given the significant number of Canadians already enrolled in these courses, the credit would mostly subsidize those already enrolled, rather than incentivizing new enrollments. Finally, the average benefit, in terms of reduced tax payable, would be low relative to administration and compliance costs.