C-519
First Session, Forty-first Parliament,
60-61-62 Elizabeth II, 2011-2012-2013
HOUSE OF COMMONS OF CANADA
BILL C-519
An Act to amend the Excise Tax Act (motor vehicle fuel)
first reading, June 3, 2013
Mr. Williamson
411786
SUMMARY
This enactment amends section 154 of the Excise Tax Act in order to provide that the goods and services tax or harmonized sales tax (GST/HST) will not be levied on any federal or provincial excise tax that is charged in respect of the supply of fuel for a motor vehicle.
Available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
1st Session, 41st Parliament,
60-61-62 Elizabeth II, 2011-2012-2013
house of commons of canada
BILL C-519
An Act to amend the Excise Tax Act (motor vehicle fuel)
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:
Short title
1. This Act may be cited as the Ending Gasoline Tax on Tax Act.
2. Section 154 of the Excise Tax Act is amended by adding the following after subsection (2):
Tax not included in consideration
(2.1) Despite subsection (2), the consideration for a supply of property or a service does not include a tax imposed, levied and collected under this Act in addition to any other duty or tax that may be payable under this or any other law or a provincial levy, if that tax is payable by the recipient in respect of the supply of fuel for a motor vehicle mentioned in Schedule I and that fuel is imported, manufactured or produced in Canada and delivered to a purchaser of that fuel.
Published under authority of the Speaker of the House of Commons