Archived - Notice of Ways and Means Motion to Amend the Excise Tax Act

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That it is expedient to amend the Excise Tax Act (the "Act") to ensure, out of respect for provincial autonomy and to provide certainty to businesses and individuals, that all provinces have equal opportunity to enter into a fully harmonized value-added tax framework and to provide for, among other things, the facilitation of a new harmonized value-added tax framework to accommodate any province's decision to have the provincial component of the harmonized value-added tax under the Act apply in that province by achieving a common understanding with Canada in respect of such a new framework, including the provision of rules and mechanisms to ensure: