| 1990, c. 45, s.
12(1)
|
17. (1) Paragraph 245(2)(a) of the Act is
replaced by the following:
|
|
|
|
|
|
|
|
(i) the registrant has made an election
under section 248 that is effective at that
time, or
|
|
|
|
(ii) the registrant has not made an
election under section 246 or 247 that is
effective at that time, an election under
section 248 by the registrant would be
effective at that time if the registrant had
made such an election at the beginning of
the fiscal year of the registrant that
includes that time and, except where the
reporting period of the registrant that
includes that time is deemed under
subsection 251(1) to be a separate
reporting period, the last reporting period
of the registrant ending before that time
was a fiscal year of the registrant,
|
|
|
|
the fiscal year of the registrant that includes
that time;
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsection (1) applies to reporting
periods commencing after March 1994.
|
|
| 1990, c. 45, s.
12(1)
|
18. (1) Subsection 248(1) of the Act is
replaced by the following:
|
|
| Election for
fiscal years
|
248. (1) Where the threshold amount for a
fiscal year of a person does not
exceed $500,000, the person may make an
election to have reporting periods that are
fiscal years of the person, to take effect on the
first day of a fiscal year of the person.
|
|
|
|
(2) Subsection (1) applies to reporting
periods commencing after March 1994.
|
|
| 1990, c. 45, s.
12(1)
|
19. (1) Subsection 275(4) of the French
version of the Act is replaced by the
following:
|
|
| Déclaration
sous serment
|
(4) Tout fonctionnaire ou préposé, employé
relativement à l'application ou à l'exécution
de la présente partie, peut, si le ministre l'a
désigné à cette fin, faire prêter les serments et
recevoir les déclarations sous serment,
solennelles ou autres, exigés pour
l'application ou l'exécution de la présente
partie ou de ses règlements d'application, ou
qui y sont accessoires. À cet effet, il dispose
des pouvoirs d'un commissiaire aux serments.
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990.
|
|
| 1990, c. 45, s.
12(1)
|
20. (1) Section 278 of the Act is replaced
by the following:
|
|
| Place of filing
|
278. (1) Every person who is required under
this Part to file a return shall file the return
with the Minister in the prescribed manner.
|
|
| Place of
payment
|
(2) Every person who is required under this
Part to pay or remit an amount shall, except
where the amount is required under
section 221 to be collected by another person,
pay or remit the amount to the Receiver
General.
|
|
| Idem
|
(3) Every person who is required under this
Part to pay or remit an amount to the Receiver
General shall, where the amount is $50,000 or
more, make the payment or remittance to the
account of the Receiver General at
|
|
|
|
|
|
|
|
|
|
|
|
(c) a corporation authorized under the laws
of Canada or a province to carry on the
business of offering its services as a trustee
to the public; or
|
|
|
|
(d) a corporation authorized under the laws
of Canada or a province to accept deposits
from the public and that carries on the
business of lending money on the security
of real estate or investing in mortgages on
real estate.
|
|
|
|
(2) Subsection (1) applies to returns
required to be filed and amounts required
to be paid or remitted after August 1994.
|
|
| 1990, c. 45, s.
12(1)
|
21. (1) The portion of subsection 280(1) of
the French version of the Act before
paragraph (a) is replaced by the following:
|
|
| Pénalités et
intérêts
|
280. (1) Sous réserve du présent article et de
l'article 281, la personne qui ne verse pas ou
ne paie pas un montant au receveur général
dans le délai prévu par la présente partie est
passible de la pénalité et des intérêts suivants,
calculés sur ce montant pour la périod
commençant le lendemain de l'expiration du
délai et se terminant le jour du versement ou
du paiement :
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990.
|
|
| 1990, c. 45, s.
12(1)
|
22. (1) Paragraph 298(4)(c) of the Act is
replaced by the following:
|
|
|
|
(c) filed a waiver under subsection (7) that
is in effect at that time.
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990.
|
|
| 1990, c. 45, s.
12(1)
|
23. (1) The heading before section 337 of
the Act is replaced by the following:
|
|
|
|
Property and Services
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990.
|
|
| 1990, c. 45, s.
12(1)
|
24. (1) Subsection 340(6) of the Act is
replaced by the following:
|
|
| Agreements
before August
8, 1989
|
(6) Where under an agreement in writing
entered into before August 8, 1989
|
|
|
|
(a) a supply by way of lease of tangible
personal property that is capital property of
the supplier, or
|
|
|
|
(b) a supply by way of sub-lease of tangible
personal property that is capital property of
the person who supplied the property by
way of lease to the sub-lessor,
|
|
|
|
is made to a person, no tax is payable in respect
of any consideration for any supply of the
property under the agreement.
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990.
|
|
| 1990, c. 45, s.
18
|
25. (1) Paragraph (b) of the definition
``institutional health care service'' in
section 1 of Part II of Schedule V to the Act
is replaced by the following:
|
|
|
|
(b) drugs, biologicals or related
preparations when administered, or a
medical or surgical prosthesis when
installed, in the facility in conjunction
with the supply of a service included in
any of paragraphs (a) and (c) to (g),
|
|
|
|
|
|
|
|
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990.
|
|
| 1990, c. 45, s.
18
|
26. (1) Section 9 of Part II of Schedule V
to the Act is replaced by the following:
|
|
|
|
9. A supply (other than a zero-rated supply)
of any property or service but only if, and to
the extent that, the consideration for the
supply is payable or reimbursed by the
government of a province under a plan
established under an Act of the legislature of
the province to provide for health care
services for all insured persons of the
province.
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990
except that it does not apply for the
purposes of determining, by a method
prescribed under subsection 227(1) of the
Act, the net tax of a person for a reporting
period ending before June 1993.
|
|
| 1993, c. 27, s.
154(1)
|
27. (1) Section 13 of Part II of Schedule V
to the Act is replaced by the following:
|
|
|
|
13. A supply of a homemaker service that is
rendered to an individual in the individual's
place of residence, whether the recipient of the
supply is the individual or any other person,
where
|
|
|
|
(a) the supplier is a government or
municipality;
|
|
|
|
(b) a government, municipality or
organization administering a government
or municipal program in respect of
homemaker services pays an amount
|
|
|
|
(i) to the supplier in respect of the supply,
or
|
|
|
|
(ii) to any person for the purpose of the
acquisition of the service; or
|
|
|
|
(c) another supply of a homemaker service
rendered to the individual is made in the
circumstances described in paragraph (a)
or (b).
|
|
|
|
(2) Subsection (1) applies to supplies for
which consideration becomes due
after 1992 or is paid after 1992 without
having become due.
|
|
| 1990, c. 45, s.
18
|
28. Paragraph 2(b) of Part VI of
Schedule V to the Act is replaced by the
following:
|
|
|
|
(b) property or a service the supply of which
is deemed under Part IX (other than
section 133) of the Act to have been made
by the charity;
|
|
|
|
29. (1) Part II of Schedule VI to the Act is
amended by adding the following after
section 18:
|
|
|
|
18.1 A supply of a service of modifying a
motor vehicle of an individual to adapt the
vehicle for the transportation of an individual
using a wheelchair and a supply of property
(other than the vehicle) made in conjunction
with, and because of, the supply of the service.
|
|
|
|
(2) Subsection (1) applies to supplies for
which consideration becomes due after
December 10, 1992 or is paid after that day
without having become due.
|
|
| 1990, c. 45, s.
18
|
30. (1) Section 29 of Part II of Schedule VI
to the French version of the Act is replaced
by the following:
|
|
|
|
29. La fourniture de bâtonnets réactifs
servant à l'estimation de la glycémie ou du
cétone sanguin ou de bâtonnets réactifs, de
comprimés ou de substances servant à
l'estimation du glucose dans l'urine ou du
cétone urinaire.
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990.
|
|
| 1993, c. 27, s.
186(1)
|
31. (1) Section 34 of Part II of Schedule VI
to the Act is replaced by the following:
|
|
|
|
34. A supply of a service (other than a
service the supply of which is included in any
provision of Part II of Schedule V except
section 9 of that Part or a service related to the
provision of a surgical or dental service that is
performed for cosmetic purposes and not for
medical or reconstructive purposes) of
installing, maintaining, restoring, repairing or
modifying a property described in any of
sections 2 to 32 of this Part, or any part for
such a property where the part is supplied in
conjunction with the service.
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990
except that it does not apply for the purpose
of determining, by a method prescribed
under subsection 227(1) of the Act, the net
tax of a person for a reporting period
ending before June 1993.
|
|
| 1990, c. 45, s.
18
|
32. (1) Section 1 of Part IV of Schedule VI
to the Act is replaced by the following:
|
|
|
|
1. A supply of farm livestock (other than
rabbits), poultry or bees that are ordinarily
raised or kept to produce, or to be used as, food
for human consumption or to produce wool.
|
|
|
|
1.1 A supply of a rabbit made by a person
otherwise than in the course of a business in
the course of which the person regularly
supplies animals as pets to consumers.
|
|
|
|
(2) Subsection (1) shall be deemed to have
come into force on December 17, 1990.
|
|
| 1993, c. 27, s.
200(1)
|
33. (1) Section 1 of Schedule VII to the Act
is replaced by the following:
|
|
|
|
1. Goods that are classified under heading
No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06,
98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or
98.19 or subheading No. 9823.60, 9823.70,
9823.80 or 9823.90 of Schedule I to the
Customs Tariff, to the extent that the goods are
not subject to duty under that Act, but not
including goods that are classified under tariff
item 9804.30.00 of that Schedule.
|
|
|
|
(2) Subsection (1) applies to goods
imported after 1993.
|
|
| 1990, c. 45, s.
18
|
34. (1) Section 6 of Schedule VII to the Act
is replaced by the following:
|
|
|
|
6. Goods the supply of which is included in
any of Parts I to IV and VIII of Schedule VI.
|
|
|
|
(2) Subsection (1) applies to goods
imported after April 1991.
|
|
|
|
35. The French version of the Act is
amended by replacing the expression
``espace de stationnement'' with the
expression ``aire de stationnement'', with
such modifications as the circumstances
require, in the following provisions:
|
|
|
|
(a) section 8 of Part I of Schedule V;
|
|
|
|
(b) section 8.1 of Part I of Schedule V; and
|
|
|
|
(c) paragraph 25(h) of Part VI of
Schedule V.
|
|