Bill C-452
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1st Session, 39th Parliament,
55-56 Elizabeth II, 2006-2007
house of commons of canada
BILL C-452
An Act to amend the Excise Tax Act (goods and services tax on school authorities)
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. Paragraph (c) of the definition “specified percentage” in subsection 259(1) of the Excise Tax Act is replaced by the following:
(c) in the case of a school authority, 100%,
Published under authority of the Speaker of the House of Commons
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Public Works and Government Services Canada