Bill C-270
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- ENGLISH
- SUMMARY SUMMARY
- Excise Tax Act Excise Tax Act
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Second Session, Forty-third Parliament, 69-70 Elizabeth II, 2020-2021 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Tax Act (school supplies)
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FIRST READING, February 18, 2021
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Mr. Dubourg |
SUMMARY
This enactment amends Schedule VI to the Excise Tax Act in order to add school supplies to the list of zero-rated supplies.
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Available on the House of Commons website at the following address:
www.ourcommons.ca
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2nd Session, 43rd Parliament, 69-70 Elizabeth II, 2020-2021 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-270 |
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An Act to amend the Excise Tax Act (school supplies) |
Preamble
Whereas every means must be used to promote children’s success in school to help them reach their full potential;
And whereas the back-to-school season entails expenses for the purchase of school supplies needed to allow children to succeed, which increases the burden on families, especially those experiencing financial difficulties;
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., c. E-15
Excise Tax Act
1 Schedule VI to the Excise Tax Act is amended by adding the following after Part III:
PART III.1 School Supplies
1 A supply of school supplies and books, dictionaries and workbooks for use in a school setting when they are supplied during any of the following periods:
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(a) the period beginning on August 15 and ending on September 15; and
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(b) the period beginning on January 1 and ending on January 31.
2 A supply of electronic devices with a selling price of less than $1,500 and educational software for use in a school setting when they are supplied during any of the following periods:
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(a) the period beginning on August 15 and ending on September 15; and
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(b) the period beginning on January 1 and ending on January 31.
End of inserted block
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Published under authority of the Speaker of the House of Commons
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