Bill C-300 (Historical)

An Act to amend the Excise Tax Act (books by Canadian authors)

This bill is from the 43rd Parliament, 2nd session, which ended in August 2021.

Sponsor

Alain Rayes Conservative

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

Status

Second reading (House), as of May 31, 2021
(This bill did not become law.)

Summary

This is from the published bill.

This enactment amends Schedule VI of the Excise Tax Act to add books by Canadian authors to the list of zero-rated supplies.

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.

Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-300s:

C-300 (2022) An Act to amend the Department of Public Works and Government Services Act, the Defence Production Act and the Federal-Provincial Fiscal Arrangements Act (Canadian products and services)

C-300 (2016) An Act to amend the Federal-Provincial Fiscal Arrangements Act (Canada Health Transfer)

C-300 (2011) Law Federal Framework for Suicide Prevention Act

C-300 (2010) Corporate Accountability of Mining, Oil and Gas Corporations in Developing Countries Act

C-300 (2009) Corporate Accountability of Mining, Oil and Gas Corporations in Developing Countries Act

C-300 (2006) An Act to amend the Canadian Wheat Board Act (direct sale of grain)

1^st reading

Excise Tax ActRoutine Proceedings

May 27th, 2021 / 10:45 a.m.

Conservative

Alain Rayes Conservative Richmond—Arthabaska, QC

moved for leave to introduce Bill C-300, An Act to amend the Excise Tax Act (books by Canadian authors).

Mr. Speaker, today, it is an honour and privilege for me to have been chosen and to have the opportunity to introduce a private member's bill for the second time.

I am sure people will remember that my first bill sought to equip all emergency vehicles across the country with defibrillators. It was unanimously passed by all members of the House.

Today, I am back again with a new bill that I hope will have the same success so that all Canadian book authors—including digital book authors, because this is the digital age—who write and share their passion and knowledge with us will be able to sell those books without charging GST. That would make our authors more competitive and help them sell more books, since Canadians could buy more books with the money they save.

This is an initiative that will help culture and Canadian book authors. I hope that I will have the support of my colleagues from across the country as this bill moves through the legislative process so that we can help the cultural and artistic communities in Canada and Quebec, of course.

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