This enactment amends Schedule VI to the Excise Tax Act in order to add school supplies to the list of zero-rated supplies.

Preamble

Whereas every means must be used to promote children’s success in school to help them reach their full potential;

And whereas the back-to-school season entails expenses for the purchase of school supplies needed to allow children to succeed, which increases the burden on families, especially those experiencing financial difficulties;

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

PART III.‍1 

School Supplies

1 A supply of school supplies and books, dictionaries and workbooks for use in a school setting when they are supplied during any of the following periods:

• (a) the period beginning on August 15 and ending on September 15; and

• (b) the period beginning on January 1 and ending on January 31.

2 A supply of electronic devices with a selling price of less than $1,500 and educational software for use in a school setting when they are supplied during any of the following periods:

• (a) the period beginning on August 15 and ending on September 15; and

• (b) the period beginning on January 1 and ending on January 31.

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