1990, c. 45, s. 12(1)

17. (1) Paragraph 245(2)(a) of the Act is replaced by the following:

    (a) where

      (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

    (a) a bank;

    (b) a credit union;

    (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.