C-459
Second Session, Fortieth Parliament,
57-58 Elizabeth II, 2009
HOUSE OF COMMONS OF CANADA
BILL C-459
An Act to amend the Excise Tax Act (goods and services tax on school authorities)
first reading, October 8, 2009
NOTE
3rd Session, 40th Parliament
This bill was introduced during the Second Session of the 40th Parliament. Pursuant to the Standing Orders of the House of Commons, it is deemed to have been considered and approved at all stages completed at the time of prorogation of the Second Session. The number of the bill remains unchanged.
Mr. Atamanenko
402084
SUMMARY
This enactment amends the Excise Tax Act to increase the goods and services tax rebate for school authorities from 68% to 100%.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
2nd Session, 40th Parliament,
57-58 Elizabeth II, 2009
house of commons of canada
BILL C-459
An Act to amend the Excise Tax Act (goods and services tax on school authorities)
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 (c) of the definition “specified percentage” in subsection 259(1) of the Excise Tax Act is replaced by the following:
(c) in the case of a school authority, 100%,
(2) Paragraph (c) of the definition “specified provincial percentage” in subsection 259(1) of the Act is replaced by the following:
(c) in the case of a school authority resident in Nova Scotia, 100%,
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