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First Session, Forty-fourth Parliament, 70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Tax Act (automated external defibrillators)
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FIRST READING, May 7, 2024
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Mr. Shipley |
SUMMARY
This enactment amends Schedule VI of the Excise Tax Act to add automated external defibrillators, kits containing them and pads and accessories designed to be used with them to the list of zero-rated supplies.
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Available on the House of Commons website at the following address:
www.ourcommons.ca
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1st Session, 44th Parliament, 70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-389 |
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An Act to amend the Excise Tax Act (automated external defibrillators) |
His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
Short title
1 This Act may be cited as the Improving Accessibility to Automated External Defibrillators Act.
R.S., c. E-15
Excise Tax Act
2 Part II of Schedule VI to the Excise Tax Act is amended by adding the following after section 3:
3.1 A supply of an automated external defibrillator, a kit containing an automated external defibrillator, or pads or accessories designed for use with an automated external defibrillator.
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Published under authority of the Speaker of the House of Commons
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