An Act to amend the Excise Tax Act (school supplies)


Emmanuel Dubourg  Liberal

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


Second reading (House), as of May 31, 2021

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This enactment amends Schedule VI to the Excise Tax Act in order to add school supplies to the list of zero-rated supplies.


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Excise Tax ActRoutine Proceedings

February 18th, 2021 / 10:20 a.m.
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Emmanuel Dubourg Liberal Bourassa, QC

moved for leave to introduce Bill C-270, An Act to amend the Excise Tax Act (school supplies).

Mr. Speaker, I have the honour to introduce in both official languages a bill to amend the Excise Tax Act to exempt school supplies from the GST.

The bill seeks to promote children’s success in school, provide financial assistance to families during the back-to-school season, and encourage students to pursue their studies.

I thank the legislative counsel and House of Commons analyst for their contributions.

I would like to thank my hon. colleague, the member of Parliament for Lac-Saint-Louis, for supporting my private member's bill.

For promotional purposes, this is also known as the “Dubourg discount”.

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