Bill S-230
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2nd Session, 39th Parliament,
56-57 Elizabeth II, 2007-2008
senate of canada
BILL S-230
An Act to amend the Excise Tax Act (zero-rating of supply of cut fresh fruit)
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. (1) Paragraph 1(o.1) of Part III of Schedule VI to the Excise Tax Act is replaced by the following:
(o.1) salads that are not canned or vacuum sealed, but not including cut fresh fruit of a single or mixed variety;
(2) Paragraph 1(o.3) of Part III of Schedule VI to the Act is replaced by the following:
(o.3) platters of cheese, cold cuts or vegetables and other arrangements of prepared food, but not including platters of cut fresh fruit of a single or mixed variety;
Coming into force
2. This Act comes into force 30 days after the day on which it receives royal assent.
Published under authority of the Senate of Canada
Explanatory Notes
Excise Tax Act
Clause 1: (1) and (2) Existing text of relevant portions of section 1:
1. Supplies of food or beverages for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of such food or beverages), other than supplies of
. . .
(o.1) salads not canned or vacuum sealed;
. . .
(o.3) platters of cheese, cold cuts, fruit or vegetables and other arrangements of prepared food;