Bill C-342 (Historical)

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

This bill was last introduced in the 41st Parliament, 2nd Session, which ended in August 2015.

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

Sponsor

Scott Simms  Liberal

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. 2, 2011
(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 (GST) on the sale of goods and services under an arrangement for funeral services.

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

Liberal

Scott Simms Liberal 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)