Bill C-368
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2nd Session, 36th Parliament, 48 Elizabeth II, 1999
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The House of Commons of Canada
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BILL C-368 |
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An Act to amend the Excise Tax Act
(definition of ``child'')
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| Preamble
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Whereas, on November 20, 1989, the
Convention on the Rights of the Child was
adopted by the United Nations General
Assembly;
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Whereas the Convention was ratified by
Canada on December 31, 1991;
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And Whereas the Convention proposes a
definition of ``child'' that should be applied
uniformly throughout federal legislation;
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| R.S., c. E-15;
R.S., c. 15 (1st
Supp.), cc. 1,
7, 42 (2nd
Supp.), cc. 18,
28, 41, 42
(3rd Supp.),
cc. 12, 47 (4th
Supp.); 1988,
c. 65; 1989, c.
22; 1990, c.
45; 1991, c.
42; 1992, cc.
1, 27, 28, 29;
1993, cc. 25,
27, 38; 1994,
cc. 9, 13, 21,
29, 41; 1995,
cc. 5, 36, 41,
46; 1996, cc.
10, 20, 21, 23,
31; 1997, cc.
10, 26; 1998,
cc. 19, 21;
1999, cc. 17,
26, 28, 31
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Now, Therefore, Her Majesty, by and with the
advice and consent of the Senate and House of
Commons of Canada, enacts as follows:
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1. Schedule V to the Excise Tax Act is
amended by adding the following
immediately before Part I:
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INTERPRETATION |
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| Definition of
``child''
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1. In this Schedule, unless a different
definition is provided, ``child'' means a
person who is less than eighteen years of age.
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