Bill C-562
If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.
SUMMARY
This enactment amends the Excise Tax Act to provide that the purchase of a pass to use a ski or snowboard facility and the rental of ski or snowboard equipment at such a facility will be zero-rated if the operator of the facility holds a valid certificate issued by the Minister of State (Sport) attesting to the fact that the facility is being operated as a Head Smart ski and snowboard facility.
Also available on the Parliament of Canada Web Site at the following address:
http://www.parl.gc.ca
http://www.parl.gc.ca