Bill C-270: An Act to amend the Excise Tax Act (school supplies)

Bill C-270 If you have any questions or comments regarding the accessibility of this publication, please contact us at [email protected]. First Reading LEGISinfo Bilingual view XML PDF Skip to Document Navigation Skip to Document Content ENGLISHSUMMARYSUMMARY1 Excise Tax Act1 Excise Tax Act Second Session, Forty-third Parliament, 69-70 Elizabeth II, 2020-2021 HOUSE OF COMMONS OF CANADA BILL C-270 An Act to amend the Excise Tax Act (school supplies) FIRST READING, February 18, 2021 Mr. Dubourg 432059 SUMMARY This enactment amends Schedule VI to the Excise Tax Act in order to add school supplies to the list of zero-rated supplies. Available on the House of Commons website at the following address: www.ourcommons.ca 2nd Session, 43rd Parliament, 69-70 Elizabeth II, 2020-2021 HOUSE OF COMMONS OF CANADA BILL C-270 An Act to amend the Excise Tax Act (school supplies) Preamble Whereas every means must be used to promote children’s success in school to help them reach their full potential; And whereas the back-to-school season entails expenses for the purchase of school supplies needed to allow children to succeed, which increases the burden on families, especially those experiencing financial difficulties; Now, therefore, 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 III: PART III.‍1  School Supplies 1 A supply of school supplies and books, dictionaries and workbooks for use in a school setting when they are supplied during any of the following periods: (a) the period beginning on August 15 and ending on September 15; and (b) the period beginning on January 1 and ending on January 31. 2 A supply of electronic devices with a selling price of less than $1,500 and educational software for use in a school setting when they are supplied during any of the following periods: (a) the period beginning on August 15 and ending on September 15; and (b) the period beginning on January 1 and ending on January 31. Published under authority of the Speaker of the House of Commons Publication Explorer Publication Explorer ParlVU