An Act to amend the Excise Tax Act (funeral arrangements)

This bill was previously introduced in the 41st Parliament, 1st Session.


Scott Simms  Liberal

Introduced as a private member’s bill. (These don’t often become law.)


Introduced, as of Oct. 16, 2013

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This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends the Excise Tax Act to eliminate the goods and services tax (GST) on the sale of goods and services under an arrangement for funeral services.


All sorts of information on this bill is available at LEGISinfo, provided by the Library of Parliament. You can also read the full text of the bill.

Excise Tax Act
Routine Proceedings

November 2nd, 2011 / 3:50 p.m.
See context


Scott Simms Bonavista—Gander—Grand Falls—Windsor, NL

moved for leave to introduce Bill C-342, An Act to amend the Excise Tax Act (funeral arrangements).

Mr. Speaker, I introduced this bill in the last Parliament, and it is very succinct. It is about, as a wise person once said, the two certainties in life, death and taxes. Unfortunately, in this case, paying taxes after death is certainly an indignation that I would like to correct.

The bill would essentially exempt the expenses related to funerals from the GST and the GST portion of the HST.

I look forward to debating this in the House as a nice dignified way for the Government of Canada not to tax a person upon death and have it be a hardship on the family.

(Motions deemed adopted, bill read the first time and printed)