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Bill C-544

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C-544
Second Session, Thirty-ninth Parliament,
56-57 Elizabeth II, 2007-2008
HOUSE OF COMMONS OF CANADA
BILL C-544
An Act to amend the Excise Tax Act (children’s diapers and products for newborns)
first reading, May 14, 2008
Ms. St-Hilaire

391171

SUMMARY
This enactment amends the Excise Tax Act to exempt cloth diapers and disposable diapers for children, and products designed for newborn children, from the goods and services tax.

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2nd Session, 39th Parliament,
56-57 Elizabeth II, 2007-2008
house of commons of canada
BILL C-544
An Act to amend the Excise Tax Act (children’s diapers and products for newborns)
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. The title of Part IV of Schedule V to the Excise Tax Act is replaced by the following:
CHILD AND PERSONAL CARE SERVICES AND RELATED SUPPLIES
2. Part IV of Schedule V to the Act is amended by adding the following after section 3:
4. A supply of cloth or disposable diapers designed to be worn by children.
5. A supply of products designed for newborn children.
Published under authority of the Speaker of the House of Commons
Available from:
Publishing and Depository Services
Public Works and Government Services Canada

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