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This enactment amends the Excise Tax Act to provide that any tax paid to a province in respect of carbon is excluded from the total purchase price for the purpose of calculating the goods and services tax.
Available on the Parliament of Canada Web Site at the following address:
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 Section 154 of the Excise Tax Act is amended by adding the following after subsection (2):
(2.1) For the purposes of paragraph (2)(b), a provincial levy does not include a tax, duty or fee imposed in respect of carbon.
Published under authority of the Speaker of the House of Commons