Bill C-339
If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.
|
|
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.
|
|