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House Government Bill
39th Parliament, 1st Session
April 3, 2006 - September 14, 2007
Text of the Bill
C-40
Navigate Bills
An Act to amend the Excise Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act and to make related amendments to other Acts
Short Title
Sales Tax Amendments Act, 2006
Statute of Canada
2007, c. 18
Last Stage Completed
Royal Assent (2007-06-22)
Progress: Royal Assent
 
Further Reading
Reading List
  • Fear factor. Zurowski, Christina. CA magazine, 139:44-6, Sept. 2006
  • Is everybody happy?. Holloway, Andy. Canadian business, 79:40-1, Summer 2006
  • Le crédit pour TPS. Chawla, R.K.. Emploi et le revenu en perspective, 7:14-23, juin 2006
  • Tax treatment of charitable contributions in Canada: theory, practice, and reform. Duff, David. Osgoode Hall law journal, 42:47-97, Spring 2004
  • The GST credit. Chawla, R.K.. Perspectives on labour and income, 7:13-21, June 2006
  • The GST reduction: a dream for consumers, a potential nightmare for businesses. Gilbert, Beverly J. Law now, 31:34-7, Sept./Oct. 2006
  • The new tax sanction for Canadian charities: learning from the US experience. Hayhoe, Robert B. and Marcus S. Owens. Canadian tax journal, 54:57, no. 1 2006
  • What are the effects of tobacco policies on vulnerable populations? A better practices review. Greaves, Lorraine et al. Canadian journal of public health, 97:310-15, July/Aug. 2006
Party Press Releases
Related Links
  • Amendments to the Excise Tax Act, the Excise Act, 2001 and Related Acts and the Air Travellers Security Charge Act
  • Bill C-40: New Indirect Tax Measures
  • Charities Directorate
  • Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit
  • Notice of Ways and Means Motion to introduce an Act to amend the Excise Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge Act and to make related amendments to other Acts
  • The Tax Treatment of Charities in Canada
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