Bill C-282
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2nd Session, 40th Parliament,
57 Elizabeth II, 2009
house of commons of canada
BILL C-282
An Act to amend the Excise Tax Act (no GST on carbon offsets)
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. Schedule VI to the Excise Tax Act is amended by adding the following after Part X:
PART XI
CARBON OFFSETS
1. A supply of any product identified by order of the Minister of the Environment as providing an offset against the emission of greenhouse gases into the atmosphere.
Published under authority of the Speaker of the House of Commons
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Available from:
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Public Works and Government Services Canada