C-364
Second Session, Fortieth Parliament,
57-58 Elizabeth II, 2009
HOUSE OF COMMONS OF CANADA
BILL C-364
An Act to amend the Excise Tax Act (no GST on bicycles, adult tricycles and related goods and services)
first reading, April 22, 2009
Ms. Murray
402069
SUMMARY
This enactment amends the Excise Tax Act to eliminate the goods and services tax on the sale of bicycles and adult tricycles and on related goods and services.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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2nd Session, 40th Parliament,
57-58 Elizabeth II, 2009
house of commons of canada
BILL C-364
An Act to amend the Excise Tax Act (no GST on bicycles, adult tricycles and related goods and services)
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 to the Excise Tax Act is amended by adding the following after Part X:
PART XI
BICYCLES, ADULT TRICYCLES AND RELATED GOODS AND SERVICES
1. A supply of:
(a) non-motorized bicycles;
(b) non-motorized tricycles each wheel of which has a diameter of 350 mm or more;
(c) electric power-assisted bicycles and tricycles that are
(i) equipped with pedals or hand cranks for propelling the cycle by muscular power,
(ii) equipped with a motor with a continuous power output rating of not more than 500 watts, capable of propelling the cycle no faster than 32 km/h on level ground without pedalling,
(iii) that are equipped with a mechanism that prevents the motor from turning on or engaging until the cycle reaches a speed of 3 km/h,
(iv) equipped with wheels that each have a diameter of 350 mm or more, and
(v) not equipped with a combustion engine; 
(d) kits for converting non-motorized bicycles or tricycles into cycles described in paragraph (c);
(e) one- or two-wheeled bicycle trailers designed to carry one or more children;
(f) bicycle racks; or
(g) bicycle panniers.
2. A supply of any parts that are essential to the basic functioning of a bicycle or tricycle referred to in item 1, including
(a) frame and fork sets;
(b) handlebar stems, tape, grips and end plugs;
(c) wheels, tubes, tires, rim tape and brake assemblies;
(d) seats, fenders and shock absorbers;
(e) pedal, chain and gear and chain guard assemblies; and
(f) battery packs for electric power-assisted bicycles and tricycles.
3. A supply of safety equipment, including
(a) lighting assemblies for bicycles or tricycles, including generators, batteries for lights, bulbs and reflectors;
(b) helmets; and
(c) safety vests and safety bibs designed to enhance the visibility of the wearer.
4. A supply of a service of any necessary maintenance to a bicycle or tricycle referred to in item 1, including
(a) a tune-up;
(b) an overhaul;
(c) chain lubrication;
(d) inspection and cleaning of the frame and fork;
(e) replacement of a broken pedal;
(f) a safety check; and
(g) the repair, installation or assembly of parts referred to in item 2 and or safety equipment referred to in item 3.
5. A supply of a service of safe-cycling lessons.
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada