1993, c. 27, s. 32(1)	8. (1) The portion of subsection 167(1.1) of the Act before paragraph (a) is replaced by the following:
Effect of election	(1.1) Where a supplier and a recipient make a joint election under subsection (1) in respect of a supply of a business or part of a business and the recipient, if a registrant, files the election with the Minister not later than the day on or before which the return under Division V is required to be filed for the recipient's first reporting period in which tax would, but for this subsection, have become payable in respect of the supply of any property or service made under the agreement for the supply of the business or part, or on such later day as the Minister may determine on application of the recipient,
	(2) Subsection (1) applies to any supply of a business or part of a business under which ownership, possession or use of all or substantially all of the assets of the business or part that are included in the supply is transferred to the recipient of the supply after September 1992 except that, in respect of a supply of a business or part of a business under which ownership, possession or use of all or substantially all of the assets of the business or part that are included in a supply was transferred to the recipient of the supply before 1993, all that portion of subsection 167(1.1) of the Act before paragraph (a), as enacted by subsection (1), shall be read as follows:
	(1.1) Where a supplier and a recipient make a joint election under subsection (1) in respect of a supply of a business or part of a business and the supplier, if a registrant, files the election with the Minister not later than the day on or before which the return under Division V is required to be filed for the supplier's first reporting period in which tax would, but for this subsection, have become payable in respect of the supply of any property or service made under the agreement for the supply of the business or part, or on such later day as the Minister may determine on application of the supplier,
1990, c. 45, s. 12(1); 1993, c. 27, s. 40(1)	9. (1) Sections 174 and 175 of the Act are replaced by the following:
Travel and other allowances	174. For the purposes of this Part, where
	(a) a person pays an allowance
	(i) to an employee of the person,
	(ii) where the person is a partnership, to a member of the partnership, or
	(iii) where the person is a charity, to a volunteer who gives services to the charity
	for
	(iv) supplies all or substantially all of which are taxable supplies (other than zero-rated supplies) of property or services acquired in Canada by the employee, member or volunteer in relation to activities engaged in by the person, or
	(v) the use in Canada, in relation to activities engaged in by the person, of a motor vehicle,
	(b) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Income Tax Act, or would have been so deductible if the person were a taxpayer under that Act and the activity were a business, and
	(c) in the case of an allowance to which subparagraph 6(1)(b)(v), (vi), (vii) or (vii.1) of that Act would apply
	(i) if the allowance were a reasonable allowance for the purposes of that subparagraph, and
	(ii) where the person is a partnership and the allowance is paid to a member of the partnership, if the member were an employee of the partnership, or, where the person is a charity and the allowance is paid to a volunteer, if the volunteer were an employee of the charity,
	the person considered, at the time the allowance was paid, that the allowance would be a reasonable allowance for those purposes and it is reasonable for the person to have considered, at that time, that the allowance would be a reasonable allowance for those purposes,
	the person shall be deemed to have received a taxable supply of the property or service, to have paid, at that time, tax in respect of the supply equal to the tax fraction of the allowance and to have so acquired the property or service for use in commercial activities of the person to the same extent as the property or service was acquired by the employee, member or volunteer for consumption or use in relation to commercial activities of the person.
Reimburseme nt of employees, partners or volunteers	175. For the purposes of this Part, where an employee of an employer, a member of a partnership or a volunteer who gives services to a charity acquires or imports property or a service for consumption or use in relation to activities of the employer, partnership or charity (each of whom is referred to in this section as the ``person'') and in respect of which the employee, member or volunteer receives, at any time, a reimbursement from the person, the person shall be deemed
	(a) to have received a taxable supply of the property or service;
	(b) to have so acquired the property or service for use in commercial activities of the person to the same extent as the property or service was acquired or imported by the employee, member or volunteer for consumption or use in relation to commercial activities of the person; and
	(c) to have paid, at that time, tax in respect of the supply equal to the amount, if any, included in the amount reimbursed that is on account of tax paid or payable by the employee, member or volunteer in respect of the acquisition or importation of the property or service by the employee, member or volunteer.
	(2) Subsection (1) shall be deemed to have come into force on December 17, 1990.
1993, c. 27, s. 46(1)	10. (1) The portion of subsection 181(5) of the Act before paragraph (a) is replaced by the following:
Redemption of coupon	(5) For the purposes of this Part, where, in full or partial consideration for a taxable supply of property or a service, a supplier who is a registrant accepts a coupon that may be exchanged for the property or service or that entitles the recipient of the supply to a reduction of, or a discount on, the price of the property or service and a particular person at any time pays, in the course of a commercial activity of the particular person, an amount to the supplier for the redemption of the coupon, the following rules apply:
1993, c. 27, s. 46(1)	(2) Paragraph 181(5)(c) of the Act is replaced by the following:
	(c) where the supply is not a zero-rated supply and the coupon entitled the recipient to a reduction of the price of the property or service equal to a fixed dollar amount specified in the coupon, the particular person, if a registrant (other than a registrant who is a prescribed registrant for the purposes of subsection 188(5)) at that time, may claim an input tax credit for the reporting period of the particular person that includes that time equal to the tax fraction of that amount, unless all or part of that amount is an amount of an adjustment, refund or credit to which subsection 232(3) applies.
	(3) Subsections (1) and (2) shall be deemed to have come into force on December 17, 1990.
1990, c. 45, s. 12(1)	11. (1) Subsection 185(1) of the Act is replaced by the following:
Non-financial institutions	185. (1) Where the tax in respect of property or a service acquired or imported by a registrant who is engaged in commercial activities became payable by the registrant at a time when the registrant was not a financial institution, for the purposes of determining an input tax credit of the registrant in respect of the property or service and for the purposes of Subdivision d, to the extent (determined in accordance with subsection 141.01(2)) that the property or service was acquired or imported for consumption, use or supply in the course of making supplies of financial services (other than financial services that are not related to commercial activities of the registrant), the property or service shall, notwithstanding that subsection, be deemed to have been acquired or imported for consumption, use or supply in the course of those commercial activities.
	(2) Subsection (1) shall be deemed to have come into force on December 17, 1990.
1990, c. 45, s. 12(1)	12. (1) Subsection 188(1) of the French version of the Act is replaced by the following:
Paris et jeux de hasard	188. (1) L'inscrit, auquel le paragraphe (5) ne s'applique pas, qui, dans le cadre de son activité commerciale qui consiste à prendre des paris ou à organiser des jeux de hasard, verse un montant d'argent au cours d'une période de déclaration à titre de prix ou de gains au parieur ou à la personne qui joue aux jeux ou y participe est réputé, aux fins du calcul de son crédit de taxe sur les intrants, avoir reçu au cours de la période la fourniture taxable d'un service à utiliser exclusivement dans le cours de l'activité et avoir payé alors la taxe relative à la fourniture, égale à la fraction de taxe du montant d'argent versé à titre de prix ou de gains.
	(2) Subsection (1) shall be deemed to have come into force on December 17, 1990.
1990, c. 45, s. 12(1)	13. (1) Paragraph 227(3)(b) of the Act is replaced by the following:
	(b) the day on which a revocation of the election becomes effective.
1990, c. 45, s. 12(1)	(2) Subsection 227(4) of the Act is replaced by the following:
Revocation	(4) An election made under subsection (1) by a registrant may be revoked by the registrant.
Effective date and notice of revocation	(4.1) A revocation of an election made under subsection (1) by a registrant
	(a) shall become effective on the first day of a reporting period of the registrant but not earlier than one year after the election became effective; and
	(b) is not a valid revocation unless a notice of revocation of the election in prescribed form containing prescribed information is filed in prescribed manner with the Minister on or before the day on or before which the return under this Division is required to be filed for the last reporting period of the registrant in which the election is effective.
Exception	(4.2) Where a registrant makes an election under subsection (1) to determine the net tax of the registrant in accordance with a prescribed Part of the Streamlined Accounting (GST) Regulations,
	(a) paragraph (2)(a) does not apply to the election;
	(b) notwithstanding subsection (2), the election shall be made before a return under this Division is filed for the reporting period of the registrant in which the election becomes effective; and
	(c) paragraph (4.1)(b) does not apply to a revocation of the election.
	(3) Subsections (1) and (2) shall be deemed to have come into force on March 1, 1993.
	14. (1) Section 236 of the Act is renumbered as subsection 236(1) and is amended by adding the following:
Exception	(2) Subsection (1) does not apply to a charity.
	(2) Subsection (1) applies for the purpose of determining the net tax of a charity for reporting periods ending after 1992 except that, where a fiscal year of a charity begins before 1993 and ends after 1992, subsection 236(1) of the Act applies for the purpose of determining the net tax of the charity
	(a) where that fiscal year is a reporting period of the charity, for that reporting period, and
	(b) in any other case, for the reporting period of the charity beginning immediately after the end of that fiscal year
	and, for that purpose, there shall not be included, in determining the total under that subsection, any input tax credit to the extent that tax included in determining the input tax credit became payable, or was paid without having become payable, by the charity after 1992.
1990, c. 45, s. 12(1)	15. (1) The portion of subsection 238(3) of the Act before paragraph (a) is replaced by the following:
Non-resident performers, etc.	(3) Notwithstanding subsection (1), where, in a reporting period of a non-resident person, the person makes a taxable supply in Canada of an admission in respect of a place of amusement, a seminar, an activity or an event, the person shall
	(2) Subsection (1) shall be deemed to have come into force on December 17, 1990.
	16. (1) The Act is amended by adding the following after section 238:
Definitions	238.1 (1) In this section,
``cumulative amount'' « montant cumulatif »	``cumulative amount'' for a reporting period of a registrant means the total of
	(a) the amount that would be the registrant's net tax for the period if it were determined without reference to subsection (4) and if no input tax credits were claimed, and no amounts were deducted, in determining that net tax, and
	(b) the amount required under subsection (4) to be added in determining the net tax for the period;
``designated reporting period'' « période désignée »	``designated reporting period'' of a person means a reporting period of the person in respect of which a designation under subsection (2) is in effect, but does not include a reporting period in which the person ceases to be a registrant.
Designation by Minister	(2) The Minister may, on the application of a registrant and by notice in writing, designate, as an eligible reporting period for the purposes of this section, a particular reporting period (other than a fiscal year) of the registrant specified in the application and ending in a fiscal year of the registrant if
	(a) the Minister is satisfied that it can reasonably be expected that the cumulative amount for the particular reporting period will not exceed $1000;
	(b) the registrant's application in respect of the particular reporting period is made in prescribed form, contains prescribed information and is filed with the Minister in prescribed manner before the beginning of the particular reporting period; and
	(c) at the time the application is made,
	(i) no designation under this subsection of a reporting period of the registrant ending in the fiscal year has been revoked,
	(ii) all amounts required under this Part to be remitted before that time by the registrant in respect of reporting periods of the registrant or supplies of real property made to the registrant and all amounts payable under this Part before that time by the registrant as penalty, interest, an instalment of tax or a repayment in respect of reporting periods of the registrant have been remitted or paid,
	(iii) all amounts required under this Act (other than this Part), the Customs Act, the Customs Tariff, the Excise Act, the Income Tax Act, sections 21 and 33 of the Canada Pension Plan and section 53 and Part VII of the Unemployment Insurance Act to be remitted or paid before that time by the registrant have been remitted or paid, and
	(iv) all returns required under this Part to be filed with the Minister before that time by the registrant have been filed.
No return	(3) Subject to section 282, a registrant is not required to file a return under section 238 for a designated reporting period of the registrant if the cumulative amount for the period does not exceed $1000.
Determination of net tax	(4) Where the cumulative amount for a designated reporting period of a registrant does not exceed $1000, that amount
	(a) shall be added in determining the registrant's net tax for the reporting period of the registrant immediately following the designated reporting period; and
	(b) notwithstanding any other provision of this Part, shall not be included in determining the registrant's net tax for the designated reporting period.
Revocation by Minister	(5) Where the Minister has made a designation under subsection (2) in respect of a reporting period of a registrant and
	(a) the condition described in paragraph (2)(a) is no longer met in respect of the period, or
	(b) the conditions described in paragraph (2)(c) would not be met if an application for such a designation were made at the beginning of the period,
	the Minister may revoke the designation.
Notice of revocation	(6) Where, under subsection (5), the Minister revokes a designation of a reporting period of a registrant, the Minister shall send a notice in writing of the revocation to the registrant.
Automatic revocation	(7) Where
	(a) a registrant files, or is required to file, a return under section 238 or 282 for a designated reporting period of the registrant ending in a fiscal year of the registrant, or
	(b) the Minister revokes a designation of a reporting period of a registrant ending in a fiscal year of the registrant,
	the designations under subsection (2) of all subsequent reporting periods of the registrant ending in the fiscal year are revoked.
Filing deadlines	(8) In this Part (other than this section), any reference to the day on or before which a person is required to file a return shall, where the person is, because of subsection (3), not required to file the return, be read as a reference to the day on or before which the person would, but for that subsection, be required to file the return.
	(2) Subsection (1) applies to reporting periods commencing after March 1994.