An Act to amend the Excise Tax Act and the Income Tax Act (extra-energy-efficient products)

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.


Don Davies  NDP

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


Introduced, as of Oct. 16, 2013
(This bill did not become law.)


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

This enactment promotes greater energy efficiency among Canadian households and businesses by removing the Excise Tax Act requirement for consumers to pay the goods and services tax and harmonized sales tax on the purchase of eligible energy-efficient products and by providing a tax credit under the Income Tax Act for the purchase of those products.


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

November 21st, 2011 / 3:10 p.m.
See context


Don Davies NDP Vancouver Kingsway, BC

moved for leave to introduce Bill C-353, An Act to amend the Excise Tax Act and the Income Tax Act (extra-energy-efficient products).

Mr. Speaker, I rise to introduce a bill inspired by a young person in my riding, Hansel Fung. He, like many young people, is concerned about our excessive use of energy. This bill proposes a system of tax incentives to encourage Canadian families to lower their energy consumption.

Specifically, the bill would provide financial incentives for individual families to lower their carbon footprint by reducing their energy consumption and use. It would create an HST exemption to lower the price of household appliances deemed by regulation to be extra energy efficient.

The existing Energy Star program helps consumers make informed choices by highlighting energy efficient products, but this bill would go one step further by exempting such products from the HST. Families would be rewarded for making green choices when they purchase low-energy household appliances and products such as compact fluorescent light bulbs. This bill would also create a tax credit to be claimed at the end of the year that would allow families to deduct 10% of the cost of the purchase of low-energy appliances.

I hope all of my colleagues will join with me in supporting this bill, which will encourage a greener future for Canada and a better world.

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