C-562
Third Session, Fortieth Parliament,
59 Elizabeth II, 2010
HOUSE OF COMMONS OF CANADA
BILL C-562
An Act to amend the Excise Tax Act (Head Smart ski and snowboard facilities)
first reading, September 27, 2010
Mr. Cullen
403160
SUMMARY
This enactment amends the Excise Tax Act to provide that the purchase of a pass to use a ski or snowboard facility and the rental of ski or snowboard equipment at such a facility will be zero-rated if the operator of the facility holds a valid certificate issued by the Minister of State (Sport) attesting to the fact that the facility is being operated as a Head Smart ski and snowboard facility.
Also available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
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3rd Session, 40th Parliament,
59 Elizabeth II, 2010
house of commons of canada
BILL C-562
An Act to amend the Excise Tax Act (Head Smart ski and snowboard facilities)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., c. E-15
EXCISE TAX ACT
1. Schedule VI of the Excise Tax Act is amended by adding the following after Part X:
PART XI 
RECREATIONAL SPORTS SERVICES
1. A supply of a pass that entitles the holder to the use of a ski or snowboard facility for a specified period of time or a supply of ski or snowboard equipment on a rental basis by the operator of a ski or snowboard facility if the operator of the facility holds a valid certificate issued by the Minister of State (Sport) attesting to the fact that the facility is being operated as a Head Smart ski and snowboard facility in accordance with the requirements established by the Minister.
PROGRAM ESTABLISHED BY MINISTER
Certification program
2. The Minister of State (Sport) shall, within 6 months after this Act comes into force, establish a program for the certification, on application, of every ski and snowboard facility that meets the requirements established by the Minister to operate as a Head Smart ski and snowboard facility, including the mandatory use of appropriate helmets.
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada