First Session, Forty-fourth Parliament, 70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 |
HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Tax Act (carbon pollution pricing)
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FIRST READING, October 4, 2023
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Mr. Ruff |
This enactment amends the Excise Tax Act to eliminate the goods and services tax (GST) in respect of carbon pollution pricing.
Available on the House of Commons website at the following address:
www.ourcommons.ca
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1st Session, 44th Parliament, 70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 |
HOUSE OF COMMONS OF CANADA |
BILL C-358 |
An Act to amend the Excise Tax Act (carbon pollution pricing) |
His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
R.S., c. E-15
(a) any tax, duty or fee imposed under the Greenhouse Gas Pollution Pricing Act; or
(b) any provincial levy imposed in respect of carbon.
End of inserted block(b) in the case of an assessment of tax payable by the person under Division II in respect of a supply to which subsection 221(2) applies, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;
Published under authority of the Speaker of the House of Commons
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