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Excise Tax Act (R.S.C., 1985, c. E-15)

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Act current to 2024-06-19 and last amended on 2024-01-01. Previous Versions

SCHEDULE III.1Goods Sold by Deemed Manufacturers or Producers

  • 1 Feeds, and supplements for addition to feeds, for animals, fish or fowl that are not ordinarily raised to produce, or to be used as, food for human consumption.

  • 2 Health goods.

  • 3 Food for human consumption enumerated in paragraphs 1(e) to (m) of Part V of Schedule III.

  • 4 Television receivers (including projection-type television receivers and screens, television tuners and video monitors, other than monitors designed for use exclusively as computer or word processing video display terminals), but not including any such goods designed exclusively for commercial use.

  • 5 Video recorders and players, other than those designed exclusively for commercial use.

  • 6 Microwave ovens.

  • 7 Products sold as pet litter.

  • 8 Laundry detergents.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 12 (4th Supp.), s. 52
  • 1989, c. 22, s. 8

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