C-598
Third Session, Fortieth Parliament,
59 Elizabeth II, 2010
HOUSE OF COMMONS OF CANADA
BILL C-598
An Act to amend the Excise Tax Act (no GST on batteries for medical and assistive devices)
first reading, November 25, 2010
Mr. Davies
403251
SUMMARY
This enactment amends the Excise Tax Act to eliminate the goods and services tax on the sale of batteries for medical and assistive devices.
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-598
An Act to amend the Excise Tax Act (no GST on batteries for medical and assistive devices)
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. Part II of Schedule VI to the Excise Tax Act is amended by adding the following after section 32:
32.1 A supply of batteries for a property described in this Part that
(a) is purchased at a pharmacy, or a retail store that contains a pharmacy, and is installed by a person employed at the pharmacy; or
(b) is purchased from and installed by a medical practitioner.
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada