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Bill C-254

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First Session, Forty-second Parliament,

64-65 Elizabeth II, 2015-2016

HOUSE OF COMMONS OF CANADA

BILL C-254
An Act to amend the Excise Tax Act (baby products)

FIRST READING, March 24, 2016

Ms. Moore

421186


SUMMARY

This enactment amends Schedule VI to the Excise Tax Act to add basic baby products and breastfeeding products to the list of zero-rated supplies.

Available on the House of Commons website at the following address:
www.ourcommons.ca


1st Session, 42nd Parliament,

64-65 Elizabeth II, 2015-2016

HOUSE OF COMMONS OF CANADA

BILL C-254

An Act to amend the Excise Tax Act (baby products)

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

1Schedule VI to the Excise Tax Act is amended by adding the following after part X:

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Part XI 
Baby Products

1A supply of any of the following basic baby products: diapers, whether washable or not, baby bottles, baby bottle nipples and disposable bottle liners.

2A supply of any of the following breastfeeding products: nursing pads, whether washable or not, breast pumps, spare parts for breast pumps and breast milk storage bags.

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Published under authority of the Speaker of the House of Commons

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