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Bill C-271

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First Session, Forty-second Parliament,

64-65 Elizabeth II, 2015-2016

HOUSE OF COMMONS OF CANADA

BILL C-271
An Act to amend the Excise Tax Act (batteries for medical or assistive devices)

FIRST READING, May 12, 2016

Mr. Davies

421109


SUMMARY

This enactment amends the Excise Tax Act to zero-rate supplies of batteries for medical or assistive devices.

Available on the House of Commons website at the following address:
www.ourcommons.ca


1st Session, 42nd Parliament,

64-65 Elizabeth II, 2015-2016

HOUSE OF COMMONS OF CANADA

BILL C-271

An Act to amend the Excise Tax Act (batteries for medical or 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:

1Part II of Schedule VI to the Excise Tax Act is amended by adding the following after section 41:

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42A supply of batteries for a medical or assistive device described in this Part if supplied and installed by a specified professional or a pharmacist (as defined in section 1 of Part I of this schedule).

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Published under authority of the Speaker of the House of Commons

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