C-382
Second Session, Fortieth Parliament,
57-58 Elizabeth II, 2009
HOUSE OF COMMONS OF CANADA
BILL C-382
An Act to amend the Excise Tax Act (no GST on literacy materials)
first reading, May 7, 2009
Ms. Wasylycia-Leis
402282
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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2nd Session, 40th Parliament,
57-58 Elizabeth II, 2009
house of commons of canada
BILL C-382
An Act to amend the Excise Tax Act (no GST on 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