Notice of Ways and Means Motion to amend the Excise Tax Act and Other Legislation

That it is expedient to amend the Excise Tax Act and other legislation as follows:

GST/HST on Face Masks and Face Shields

• 1 (1) Sections 2 to 5 of Part II.1 of Schedule VI to the Excise Tax Act are repealed.

• (2) Subsection (1) applies to supplies made after April 2024.

Non-Compliance with Information Requests

2 The Excise Tax Act is modified to give effect to the proposals relating to Non-Compliance with Information Requests described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.

3 The Air Travellers Security Charge Act is modified to give effect to the proposals relating to Non-Compliance with Information Requests described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.

4 The Excise Act, 2001 is modified to give effect to the proposals relating to Non-Compliance with Information Requests described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.

5 The Select Luxury Items Tax Act is modified to give effect to the proposals relating to Non-Compliance with Information Requests described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.

6 The Underused Housing Tax Act is modified to give effect to the proposals relating to Non-Compliance with Information Requests described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.

Avoidance of Tax Debts

7 The Excise Tax Act is modified to give effect to the proposals relating to Avoidance of Tax Debts described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.

8 The Excise Act, 2001 is modified to give effect to the proposals relating to Avoidance of Tax Debts described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.

9 The Select Luxury Items Tax Act is modified to give effect to the proposals relating to Avoidance of Tax Debts described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.

10 The Underused Housing Tax Act is modified to give effect to the proposals relating to Avoidance of Tax Debts described in the budget documents tabled by the Minister of Finance in the House of Commons on Budget Day.