C-276
First Session, Thirty-ninth Parliament,
55 Elizabeth II, 2006
HOUSE OF COMMONS OF CANADA
BILL C-276
An Act to amend the Excise Tax Act (literacy materials)
first reading, May 11, 2006
Ms. Wasylycia-Leis
391176
SUMMARY
This enactment amends the Excise Tax Act to eliminate the goods and services tax (GST) on the sale of books and audio and video recordings that are designed primarily to teach reading, writing and comprehension skills.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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1st Session, 39th Parliament,
55 Elizabeth II, 2006
house of commons of canada
BILL C-276
An Act to amend the Excise Tax Act (literacy materials)
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 of the Excise Tax Act is amended by adding the following after Part X:
PART XI
LITERACY MATERIALS
1. A supply of printed books, audio recordings or video recordings that are designed primarily to teach reading, writing and comprehension skills, including those that consist principally of examples, practise tests and answers.
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada