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Bill C-342

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First Session, Forty-second Parliament,

64-65-66 Elizabeth II, 2015-2016-2017

HOUSE OF COMMONS OF CANADA

BILL C-342
An Act to amend the Excise Tax Act (carbon levy)

FIRST READING, March 20, 2017

Mr. Warawa

421360


SUMMARY

This enactment amends the Excise Tax Act to provide that any tax paid to a province in respect of carbon is excluded from the total purchase price for the purpose of calculating the goods and services tax.

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


1st Session, 42nd Parliament,

64-65-66 Elizabeth II, 2015-2016-2017

HOUSE OF COMMONS OF CANADA

BILL C-342

An Act to amend the Excise Tax Act (carbon levy)

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:

1Section 154 of the Excise Tax Act is amended by adding the following after subsection (2):

Exception

Start of inserted block

(2.‍1)For the purposes of paragraph (2)‍(b), a provincial levy does not include a tax, duty or fee imposed in respect of carbon.

End of inserted block
Published under authority of the Speaker of the House of Commons

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