Bill C-249
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1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-249
An Act to amend the Excise Tax Act (no GST on the sale of home heating fuels)
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
HOME HEATING FUELS
1. A supply of fuel, including natural gas, propane gas, heating oil, kerosene and electricÂ-ity, for heating a home.
Published under authority of the Speaker of the House of Commons