C-644
Third Session, Fortieth Parliament,
59-60 Elizabeth II, 2010-2011
HOUSE OF COMMONS OF CANADA
BILL C-644
An Act to amend the Excise Tax Act (funeral arrangements)
first reading, March 25, 2011
Mr. Simms
403332
SUMMARY
This enactment amends the Excise Tax Act to eliminate the goods and services tax (GST) on the sale of goods and services under an arrangement for funeral services.
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,
59-60 Elizabeth II, 2010-2011
house of commons of canada
BILL C-644
An Act to amend the Excise Tax Act (funeral arrangements)
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 to the Excise Tax Act is amended by adding the following after Part X:
PART XI
FUNERAL ARRANGEMENTS
1. A supply of goods and services under an arrangement for funeral services in respect of an individual, including the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of the individual that is provided under the arrangement.
COMING INTO FORCE
Coming into force
2. This Act shall come into force on the day following the day it receives royal assent.
Published under authority of the Speaker of the House of CommonsAvailable from:Publishing and Depository ServicesPublic Works and Government Services Canada