An Act to amend the Excise Tax Act (no GST on batteries for medical and assistive devices)

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

Sponsor

Don Davies  NDP

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

Status

Outside the Order of Precedence (a private member's bill that hasn't yet won the draw that determines which private member's bills can be debated), as of Nov. 25, 2010
(This bill did not become law.)

Summary

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.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Excise Tax ActRoutine Proceedings

November 25th, 2010 / 10 a.m.
See context

NDP

Don Davies NDP Vancouver Kingsway, BC

moved for leave to introduce Bill C-598, An Act to amend the Excise Tax Act (no GST on batteries for medical and assistive devices).

Mr. Speaker, I rise to introduce a bill that would remove the federal sales tax from the purchase of batteries used in medical equipment or devices.

James McAllister is a senior in Vancouver Kingsway. He is living in a city with a high cost of living. He has medical expenses, and these 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 will be slight, but would have a significant positive impact on many low income seniors in my community and across the country.

This is particularly important given that the HST in British Columbia has raised prices on other medically necessary purchases, including vitamins and over-the-counter medications.

As members of Parliament, we should all be in our communities talking to our constituents, hearing their concerns and proposing legislation to address their real concerns. I hope I can count on the support of all parties for this bill.

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