Bill C-459
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2nd Session, 40th Parliament,
57-58 Elizabeth II, 2009
house of commons of canada
BILL C-459
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. (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%,
(2) Paragraph (c) of the definition “specified provincial percentage” in subsection 259(1) of the Act is replaced by the following:
(c) in the case of a school authority resident in Nova Scotia, 100%,
Published under authority of the Speaker of the House of Commons
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Available from:
Publishing and Depository Services
Public Works and Government Services Canada