C-467
Second Session, Thirty-ninth Parliament,
56 Elizabeth II, 2007
HOUSE OF COMMONS OF CANADA
BILL C-467
An Act to amend the Excise Tax Act (medical equipment)
first reading, October 23, 2007
Mr. Wilson
392049
SUMMARY
This enactment amends the Excise Tax Act to eliminate the goods and services tax (GST) on the sale of large durable medical equipment to certain charitable organizations or charitable foundations.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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2nd Session, 39th Parliament,
56 Elizabeth II, 2007
house of commons of canada
BILL C-467
An Act to amend the Excise Tax Act (medical equipment)
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. (1) Paragraph (a) of the definition “selected public service body” in subsection 259(1) of the Excise Tax Act is replaced by the following:
(a) a hospital authority, including a related charitable organization or charitable foundation,
(2) Paragraph (b) of the definition “specified percentage” in subsection 259(1) of the Act is replaced by the following:
(b) in the case of a hospital authority, a related charitable organization or charitable foundation, a facility operator or an external supplier, 100%,
2. Section 1 of Part I of Schedule VI to the Act is amended by adding the following in alphabetical order:
“large durable medical equipment”« équipement médical lourd durable »
“large durable medical equipment” means an active diagnostic device, as defined in the Medical Devices Regulations, that is not an in vitro diagnostic device as defined in those Regulations and that transmits energy to a patient for the purpose of obtaining information regarding the patient's physiological condition, state of health, illness or congenital deformity;
3. Part II of Schedule VI to the Act is amended by adding the following after section 40:
41. A supply of large durable medical equipment.
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada