MPP Arnott’s Bill means parents will not pay

Provincial Sales Tax on mandatory booster seats for children

A new Provincial law is now in effect requiring children to be in booster seats while travelling in vehicles if they are under eight years old, or weigh less than 80 pounds, or stand less than 4 feet 9 inches tall.

Parents who must purchase new car booster seats have been given tax relief because of Waterloo-Wellington MPP Ted Arnott’s Bill 77. The principle of this Private Member’s Bill was adopted as policy by the Provincial Government in its 2005 Budget, and provides for an exemption from the 8 per cent Provincial Sales Tax.

“Parents are compelled by law to buy these new car booster seats and would have been required to pay the 8 per cent Provincial Sales Tax had it not been for my Bill 77,” Mr. Arnott stated.

The new law requiring children to be in booster seats is effective September 1st, the same day the tax exemption came into force according to a notice from the Ministry of Finance Retail Sales Tax Branch.

Mr. Arnott tabled his Bill 77, An Act to Amend the Retail Sales Tax Act, on May 6th 2004 and advocated on the issue in the Legislature on many occasions. He was pleased when the Government adopted the principle of the Bill as Government policy in its 2005 Budget.

The Ministry of Transportation advises that drivers who do not comply with the new booster seat requirements may face two demerit points and a $110 fine. The Ministry also indicates that taxis, public vehicles, buses, emergency vehicles, vehicles on short-term lease, and those from other jurisdictions are exempt from the new child car seat regulations.