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Bill C-397

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First Session, Forty-fourth Parliament,

70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024

HOUSE OF COMMONS OF CANADA

BILL C-397
An Act to amend the Excise Tax Act and the Department of Employment and Social Development Act

FIRST READING, June 12, 2024

Mr. Coteau

441380


SUMMARY

This enactment amends the Excise Tax Act to add funeral services to the list of zero-rated supplies. It also amends the Department of Employment and Social Development Act to provide for the establishment of a one-stop service that would allow for the reporting of a death to the Minister of Employment and Social Development and the subsequent communication of relevant information to partner entities.

Available on the House of Commons website at the following address:
www.ourcommons.ca


1st Session, 44th Parliament,

70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024

HOUSE OF COMMONS OF CANADA

BILL C-397

An Act to amend the Excise Tax Act and the Department of Employment and Social Development Act

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

R.‍S.‍, c. E-15

Excise Tax Act

1Section 344 of the Excise Tax Act is repealed.

2Section 360 of the Act is repealed.

3Schedule VI to the Act is amended by adding the following after Part II.‍1:

PART II.‍2
Funeral services
1A supply of a funeral service, including the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of an individual that is provided under an arrangement for the provision of funeral services.

2005, c. 34

Department of Employment and Social Development Act

4Subsection 5.‍1(1) of the Department of Employment and Social Development Act is amended by adding the following after paragraph (b):

  • (b.‍1)establish a one-stop service to facilitate the reporting of a death to the Minister and the subsequent communication of relevant information to partner entities in order to reduce the administrative burden relating to a death;

Published under authority of the Speaker of the House of Commons

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