An Act to amend the Income Tax Act (campgrounds)

Bill C-410 was a Conservative Private Member's Bill amending the Income Tax Act (R.S.C. 1985, c. 1, 5th Supp.) to clarify that small-business campground operators qualify for the federal small-business deduction (currently 9 percent federal corporate-tax rate on the first $500,000 of active business income). The Canada Revenue Agency had reclassified many campground operators as specified investment business (SIB), denying them the small-business deduction. The Canadian Camping and RV Council estimates approximately 2,400 private campgrounds in Canada employing roughly 25,000 seasonal workers. The bill paralleled similar concerns about Airbnb-style short-term-rental operators classified as SIB. Did not pass second reading.