Bill C-598
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3rd Session, 40th Parliament,
59 Elizabeth II, 2010
house of commons of canada
BILL C-598
An Act to amend the Excise Tax Act (no GST on batteries for medical and assistive devices)
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. Part II of Schedule VI to the Excise Tax Act is amended by adding the following after section 32:
32.1 A supply of batteries for a property described in this Part that
(a) is purchased at a pharmacy, or a retail store that contains a pharmacy, and is installed by a person employed at the pharmacy; or
(b) is purchased from and installed by a medical practitioner.
Published under authority of the Speaker of the House of Commons
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Available from:
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Public Works and Government Services Canada