An Act to amend the Excise Tax Act (batteries for medical or assistive devices)

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


Don Davies  NDP

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


Introduced, as of May 12, 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 the Excise Tax Act to zero-rate supplies of batteries for medical or assistive devices.


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

May 12th, 2016 / 10:05 a.m.
See context


Don Davies NDP Vancouver Kingsway, BC

moved for leave to introduce Bill C-271, An Act to amend the Excise Tax Act (batteries for medical or assistive devices).

Mr. Speaker, it gives me great pleasure to rise in the House, with thanks to my honourable colleague, the great member for Port Moody—Coquitlam, who is seconding this bill.

I think all Canadians know that fair, intelligent tax policy is critical to our nation.

There is a general consensus in our tax policy that there ought to be no taxes on medically required devices or products. While medical devices in this country are exempt from GST, the batteries that must be purchased to power those devices are still subject to tax.

I was contacted a few years ago by a senior citizen in my riding, who alerted me to this and suggested that it was unfair. Every time he had to buy batteries for his medically assisted device, he had to pay GST. He thought that was not fair.

This is a perfect example of showing the wisdom that comes from our citizens and the reflection of that in the House of Commons. Therefore, I owe this idea to my constituent.

I am proud to table this bill that would remove the GST on batteries that are required for medically assisted devices.

With the NDP's leadership on removing the tax on feminine hygiene products, I think we continue to see NDP leadership on smart, fair taxes in the House.

I hope the government adopts the bill, or I look forward to an NDP government bringing in this kind of smart policy.

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