Bill C-300
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- ENGLISH
- SUMMARY SUMMARY
- 1 Excise Tax Act 1 Excise Tax Act
Second Session, Forty-third Parliament,
69-70 Elizabeth II, 2020-2021
HOUSE OF COMMONS OF CANADA
BILL C-300
An Act to amend the Excise Tax Act (books by Canadian authors)
FIRST READING, May 27, 2021
Mr. Rayes
432114
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-300
An Act to amend the Excise Tax Act (books by Canadian authors)
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
1 Schedule VI to the Excise Tax Act is amended by adding the following after Part III:
PART III.1
Books by Eligible Authors
1 The following definitions apply in this Part.
eligible author means an author who is or was, at the time of their death, a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act. (auteur admissible)
book includes an e-book. (livre)
2 A supply of a book whose author, or one of its authors, was an eligible author at the moment of its first publication, regardless of the date of that publication.
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