An Act to amend the Excise Tax Act (no GST on batteries for medical and assistive devices)
This bill was previously introduced in the 41st Parliament, 1st Session.
Don Davies NDP
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 on the sale of batteries for medical and assistive devices.
Excise Tax Act
November 30th, 2011 / 3:15 p.m.
Don Davies Vancouver Kingsway, BC
moved for leave to introduce Bill C-369, An Act to amend the Excise Tax Act (no GST on batteries for medical and assistive devices).
Mr. Speaker, I rise to reintroduce a bill that would remove the federal sales tax from the purchase of batteries used in medical equipment or devices.
This idea comes from a constituent of mine, Mr. James McAllister, who is a senior in Vancouver Kingsway. He lives in a city with a high cost of living. He has medical expenses, which include the purchase of batteries for essential medical devices. He was shocked that he had to pay tax on his medically necessary purchases.
There is an important principle reflected in our current law that sales taxes should not be charged on products that are essential for health and well-being.
The initial purchase of medical devices, including the battery, is currently tax exempt. However, tax is charged on replacement batteries for these medically necessary devices.
Ending the sales tax on replacement batteries would fix an important oversight in our tax laws. The cost to taxpayers for this exemption would be slight, but would have a significant positive impact on many low income seniors in my community and across the country.
As members of Parliament, we should all be in our communities talking to our constituents, hearing their concerns and proposing legislation that addresses their real concerns.
I hope that I can count on the support of all parties for this sensible and reasonable bill.
(Motions deemed adopted, bill read the first time and printed)