An Act to amend the Excise Tax Act (baby products)

This bill was last introduced in the 42nd Parliament, 1st Session, which ended in September 2019.


Christine Moore  NDP

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


Introduced, as of March 24, 2016
(This bill did not become law.)


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

This enactment amends Schedule VI to the Excise Tax Act to add basic baby products and breastfeeding products to the list of zero-rated supplies.


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

March 24th, 2016 / 10:15 a.m.
See context


Christine Moore NDP Abitibi—Témiscamingue, QC

moved for leave to introduce Bill C-254, an act to amend the Excise Tax Act (baby products).

Mr. Speaker, sales tax should be levied on products that are considered something of a luxury. Unfortunately, that is not at all the case right now. Some products, such as frozen pizzas and maraschino cherries, are zero-rated, but basic baby and breastfeeding products are not.

This bill covers baby bottles, diapers, nursing pads, breast pumps, and breast milk storage bags. These are basic products used for breastfeeding and baby care. I believe they should be zero-rated.

That is why I am introducing a bill to zero-rate some of these products to remove the federal tax. This makes perfect sense. In Quebec, these products are not subject to provincial sales tax. I hope that the House will pass this bill.

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