Bill C-364
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2nd Session, 40th Parliament,
57-58 Elizabeth II, 2009
house of commons of canada
BILL C-364
An Act to amend the Excise Tax Act (no GST on bicycles, adult tricycles and related goods and services)
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
BICYCLES, ADULT TRICYCLES AND RELATED GOODS AND SERVICES
1. A supply of:
(a) non-motorized bicycles;
(b) non-motorized tricycles each wheel of which has a diameter of 350 mm or more;
(c) electric power-assisted bicycles and tricycles that are
(i) equipped with pedals or hand cranks for propelling the cycle by muscular power,
(ii) equipped with a motor with a continuous power output rating of not more than 500 watts, capable of propelling the cycle no faster than 32 km/h on level ground without pedalling,
(iii) that are equipped with a mechanism that prevents the motor from turning on or engaging until the cycle reaches a speed of 3 km/h,
(iv) equipped with wheels that each have a diameter of 350 mm or more, and
(v) not equipped with a combustion engine;
(d) kits for converting non-motorized bicycles or tricycles into cycles described in paragraph (c);
(e) one- or two-wheeled bicycle trailers designed to carry one or more children;
(f) bicycle racks; or
(g) bicycle panniers.
2. A supply of any parts that are essential to the basic functioning of a bicycle or tricycle referred to in item 1, including
(a) frame and fork sets;
(b) handlebar stems, tape, grips and end plugs;
(c) wheels, tubes, tires, rim tape and brake assemblies;
(d) seats, fenders and shock absorbers;
(e) pedal, chain and gear and chain guard assemblies; and
(f) battery packs for electric power-assisted bicycles and tricycles.
3. A supply of safety equipment, including
(a) lighting assemblies for bicycles or tricycles, including generators, batteries for lights, bulbs and reflectors;
(b) helmets; and
(c) safety vests and safety bibs designed to enhance the visibility of the wearer.
4. A supply of a service of any necessary maintenance to a bicycle or tricycle referred to in item 1, including
(a) a tune-up;
(b) an overhaul;
(c) chain lubrication;
(d) inspection and cleaning of the frame and fork;
(e) replacement of a broken pedal;
(f) a safety check; and
(g) the repair, installation or assembly of parts referred to in item 2 and or safety equipment referred to in item 3.
5. A supply of a service of safe-cycling lessons.
Published under authority of the Speaker of the House of Commons
Available from:
Publishing and Depository Services
Public Works and Government Services Canada
Available from:
Publishing and Depository Services
Public Works and Government Services Canada