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Bill C-435

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C-435
First Session, Thirty-ninth Parliament,
55-56 Elizabeth II, 2006-2007
HOUSE OF COMMONS OF CANADA
BILL C-435
An Act to amend the Excise Tax Act (no GST on the sale of home heating fuels)

first reading, April 30, 2007

Mr. Stoffer

391020

SUMMARY
This enactment amends the Excise Tax Act to eliminate the goods and services tax (GST) on the sale of home heating fuels.

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1st Session, 39th Parliament,
55-56 Elizabeth II, 2006-2007
house of commons of canada
BILL C-435
An Act to amend the Excise Tax Act (no GST on the sale of home heating fuels)
R.S., c. E-15
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. Schedule VI to the Excise Tax Act is amended by adding the following after Part X:
PART XI
HOME HEATING FUELS
1. A supply of fuel, including natural gas, propane gas, heating oil, kerosene and electric­-ity, for heating a home.
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