An Act to amend the Excise Tax Act (Head Smart ski and snowboard facilities)

This bill was last introduced in the 40th Parliament, 3rd Session, which ended in March 2011.


Nathan Cullen  NDP

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


Introduced, as of Sept. 27, 2010
(This bill did not become law.)


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

This enactment amends the Excise Tax Act to provide that the purchase of a pass to use a ski or snowboard facility and the rental of ski or snowboard equipment at such a facility will be zero-rated if the operator of the facility holds a valid certificate issued by the Minister of State (Sport) attesting to the fact that the facility is being operated as a Head Smart ski and snowboard facility.


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 ActRoutine Proceedings

September 27th, 2010 / 3:05 p.m.
See context


Nathan Cullen NDP Skeena—Bulkley Valley, BC

moved for leave to introduce Bill C-562, An Act to amend the Excise Tax Act (Head Smart ski and snowboard facilities).

Mr. Speaker, it is my great pleasure and honour to present this first piece of legislation that comes out of a contest that we run across northwestern B.C. called “Create Your Canada”, whereby we allow young people from grades 5 through 12 to write bills on any idea that would make Canada a better place. The students have joined us here on the Hill today to see their bills presented into law. We encourage members from all parties to look at this contest and consider taking it up in their own ridings.

This legislation was put forward by a young man named Justin Steenhof who, after watching a life-threatening accident on a ski hill in northwestern B.C., realized that helmets must not simply be a voluntary exercise in this country when people of any age are skiing and snowboarding.

He has also looked into this act which allows some tax incentive to ski hills that make it mandatory to have helmets on at all times when skiing. The Brain Injury Association of Canada and other groups have come onboard with this.

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