C-369
First Session, Forty-first Parliament,
60 Elizabeth II, 2011
HOUSE OF COMMONS OF CANADA
BILL C-369
An Act to amend the Excise Tax Act (no GST on batteries for medical and assistive devices)
first reading, November 30, 2011
Mr. Davies
411130
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
1st Session, 41st Parliament,
60 Elizabeth II, 2011
house of commons of canada
BILL C-369
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.
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