Bill C-300
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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 (books by Canadian authors)
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FIRST READING, May 27, 2021
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Mr. Rayes |
SUMMARY
This enactment amends Schedule VI of the Excise Tax Act to add books by Canadian authors 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-300 |
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An Act to amend the Excise Tax Act (books by Canadian authors) |
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:
1 The following definitions apply in this Part.
eligible author means an author who is or was, at the time of their death, a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act. (auteur admissible)
book includes an e-book. (livre)
2 A supply of a book whose author, or one of its authors, was an eligible author at the moment of its first publication, regardless of the date of that publication.
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Published under authority of the Speaker of the House of Commons
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