1st Session, 36th Parliament,
46-47 Elizabeth II, 1997-98

The House of Commons of Canada

BILL C-339

An Act to amend the Excise Tax Act (definition of ``child'')

Preamble

WHEREAS, on November 20, 1989, the Convention on the Rights of the Child was adopted by the United Nations General Assembly;

WHEREAS the Convention was ratified by Canada on December 31, 1991;

AND WHEREAS the Convention proposes a definition of ``child'' that should be applied uniformly throughout federal legislation;

R.S., c. E-15; R.S., c. 15 (1st Supp.), cc. 1, 7, 42 (2nd Supp.), cc. 18, 28, 41, 42 (3rd Supp.), cc. 12, 47 (4th Supp.); 1988, c. 65; 1989, c. 22; 1990, c. 45; 1991, c. 42; 1992, cc. 1, 27, 28, 29; 1993, cc. 25, 27, 38; 1994, cc. 9, 13, 21, 29, 41; 1995, cc. 5, 36, 41, 46; 1996, cc. 10, 20, 21, 23, 31; 1997, cc. 10, 27

NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1. Schedule V to the Excise Tax Act is amended by adding the following immediately before Part I:

INTERPRETATION

Definition of ``child''

1. In this Schedule, unless a different definition is provided, ``child'' means a person who is less than eighteen years of age.