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Archived - Explanatory Notes to Legislative Proposals Relating to Sales Tax

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Published by
The Honourable Joe Oliver, P.C., M.P.
Minister of Finance

May 2015


These explanatory notes are provided to assist in an understanding of legislative proposals relating to sales tax. These explanatory notes describe these proposed amendments for the assistance of Members of Parliament, taxpayers and their professional advisors.

The Honourable Joe Oliver, P.C., M.P.
Minister of Finance

These notes are intended for information purposes only and should not be construed as an official interpretation of the provisions they describe.

Table of Contents
Clause in Legislative Proposals Section Amended Topic
Legislative Proposals Relating to Sales Tax
Excise Tax Act
1 VI/II.1/1 Feminine Hygiene Products

Excise Tax Act

Clause 1

Feminine Hygiene Products

Sch. VI, Pt. II.1, section 1

New section 1 of Part II.1 of Schedule VI to the Excise Tax Act has the effect of zero-rating a supply of a product that is marketed exclusively for feminine hygiene purposes and is a sanitary napkin, tampon, sanitary belt, menstrual cup or other similar product.

New section 1 applies to any supply made on or after July 1, 2015.

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