An Act to amend the Excise Tax Act (automated external defibrillators)

Bill C-389 was a Liberal Private Member's Bill amending the Excise Tax Act (R.S.C. 1985, c. E-15) to remove the goods and services tax (GST) on automated external defibrillators (AEDs) sold in Canada. The Heart and Stroke Foundation of Canada estimates approximately 35,000 sudden cardiac arrests annually in Canada, with bystander AED use raising survival rates from approximately 5 percent to 38 percent in some studies. AEDs typically cost $1,200 to $2,500 per unit; the federal GST adds approximately $60-125 per AED (provincial-HST higher in some provinces). The Heart Restart Coalition and Restart Canada had lobbied for the GST exemption since 2018. Did not pass third reading. The 2024 federal budget did not include the exemption.