First Session, Forty-fourth Parliament, 70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 |
HOUSE OF COMMONS OF CANADA |
An Act to amend the Excise Tax Act and the Income Tax Act (extra-energy-efficient products)
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FIRST READING, February 14, 2024
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Mr. Davies |
This enactment amends the Excise Tax Act to exempt extra-energy-efficient products from the goods and services tax. It also amends the Income Tax Act to provide a tax credit for the purchase of those products.
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, 2021-2022-2023-2024 |
HOUSE OF COMMONS OF CANADA |
BILL C-382 |
An Act to amend the Excise Tax Act and the Income Tax Act (extra-energy-efficient products) |
Whereas Parliament supports the need to be proactive in reducing energy consumption by encouraging Canadians to use products that are more energy efficient;
And whereas Parliament recognizes the benefits to be gained for all by encouraging a shift towards the use of consumer products that significantly exceed established energy efficiency standards;
Now, therefore, 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
extra-energy-efficient product means a product that is designated in regulations made under section 125.1; (produit super-écoénergétique)
End of inserted block(a) the product or class of products must exceed, by at least 10%, the energy efficiency standard that applies to it under the Energy Efficiency Regulations, 2016;
(b) the product or class of products must not occupy more than 50% of the domestic market share for that product or class of products; and
(c) consideration must be given to harmonizing, if possible, the basis for the designation with criteria used in other jurisdictions or by relevant organizations to identify products or classes of products whose energy efficiency is exemplary.
End of inserted block(a) clothes dryers;
(b) clothes washers;
(c) integrated clothes washer-dryers;
(d) dishwashers;
(e) refrigerators and combination refrigerator-freezers;
(f) freezers;
(g) electric ranges;
(h) dehumidifiers;
(i) microwave ovens;
(j) miscellaneous refrigeration products; and
(k) ceiling fans.
(a) room air conditioners;
(b) large air conditioners;
(c) packaged terminal air conditioners;
(d) single package central air conditioners;
(e) single package vertical air conditioners;
(f) split system central air conditioners;
(g) large condensing units;
(h) chillers; and
(i) portable air conditioners.
(a) ground-source heat pumps;
(b) internal water loop heat pumps;
(c) air-source heat pumps;
(d) large heat pumps;
(e) packaged terminal heat pumps;
(f) single package central heat pumps;
(g) single package vertical heat pumps; and
(h) split system central heat pumps.
(a) electric furnaces;
(b) recovery ventilators;
(c) energy-recovery ventilators; and
(d) heat-recovery ventilators.
(a) compact fluorescent lamps;
(b) general service lamps;
(c) modified spectrum incandescent lamps;
(d) general service incandescent reflector lamps;
(e) general service fluorescent lamps;
(f) fluorescent lamp ballasts; and
(g) metal halide lamp ballasts.
(a) torchieres; and
(b) ceiling fan light kits.
(a) compact audio products;
(b) video products;
(c) televisions;
(d) external power supplies; and
(e) battery chargers.
(a) electric motors; and
(b) small electric motors.
R.S., c. 1 (5th Supp.)
(a) clothes dryers;
(b) clothes washers;
(c) integrated clothes washer-dryers;
(d) dishwashers;
(e) refrigerators and combination refrigerator-freezers;
(f) freezers;
(g) electric ranges;
(h) dehumidifiers;
(i) microwave ovens;
(j) miscellaneous refrigeration products;
(k) ceiling fans;
(l) room air conditioners;
(m) large air conditioners;
(n) packaged terminal air conditioners;
(o) single package central air conditioners;
(p) single package vertical air conditioners;
(q) split system central air conditioners;
(r) large condensing units;
(s) chillers;
(t) portable air conditioners;
(u) ground-source heat pumps;
(v) internal water loop heat pumps;
(w) air-source heat pumps;
(x) large heat pumps;
(y) packaged terminal heat pumps;
(z) single package central heat pumps;
(aa) single package vertical heat pumps;
(bb) split system central heat pumps;
(cc) electric furnaces;
(dd) recovery ventilators;
(ee) energy-recovery ventilators;
(ff) heat-recovery ventilators;
(gg) electric boilers;
(hh) electric water heaters;
(ii) compact fluorescent lamps;
(jj) general service lamps;
(kk) modified spectrum incandescent lamps;
(ll) general service incandescent reflector lamps;
(mm) general service fluorescent lamps;
(nn) fluorescent lamp ballasts;
(oo) metal halide lamp ballasts;
(pp) torchieres;
(qq) ceiling fan light kits;
(rr) compact audio products;
(ss) video products;
(tt) televisions;
(uu) external power supplies;
(vv) battery chargers;
(ww) electric motors; and
(xx) small electric motors.
End of inserted block
(a) the product or class of products must exceed, by at least 10%, the energy efficiency standard that applies to it under the Energy Efficiency Regulations, 2016;
(b) the product or class of products must not occupy more than 50% of the domestic market share for that product or class of products; and
(c) consideration must be given to harmonizing, if possible, the basis for the designation with criteria used in other jurisdictions or by relevant organizations to identify products or classes of products whose energy efficiency is exemplary.
End of inserted block
Published under authority of the Speaker of the House of Commons
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