(7) Subsection (2) applies to any rebate for which an application is filed with the Minister of National Revenue on or after April 23, 1996.

(8) Subsection (3) is deemed to have come into force on December 17, 1990 but does not apply to a rebate for which an applica tion (other than an application deemed under paragraph 296(5)(a) of the Act to have been filed as a result of an assessment made after April 23, 1996) was received by the Minister of National Revenue before April 23, 1996.

(9) Subsections (4) and (5) apply to any rebate in respect of a residential complex possession of which is transferred after June 1996 to the applicant for the rebate.

1990, c. 45, s. 12(1); 1993, c. 27, s. 111(4)(F)

65. (1) Subsection 255(3) of the Act is replaced by the following:

Application for rebate

(3) A rebate shall not be paid in respect of a share of the capital stock of a cooperative housing corporation under subsection (2) to an individual unless the individual files an ap plication for the rebate within two years after the day ownership of the share was transferred to the individual.

(2) Subsection (1) applies to any rebate in respect of a share of the capital stock of a cooperative housing corporation owner ship of which is transferred after June 1996 to the applicant for the rebate.

1990, c. 45, s. 12(1); c. 27, s. 112(2)(F)

66. (1) Paragraph 256(2)(a) of the Act is replaced by the following:

    (a) a particular individual constructs or substantially renovates, or engages another person to construct or substantially reno vate for the particular individual, a residen tial complex that is a single unit residential complex or a residential condominium unit for use as the primary place of residence of the particular individual or a relation of the particular individual,

(2) Section 256 of the Act is amended by adding the following after subsection (2):

Homes occupied before substantial completion

(2.01) Where an individual acquires an improvement in respect of a residential com plex that the individual is constructing or substantially renovating and tax in respect of the improvement becomes payable by the individual more than two years after the day the complex is first occupied as described in subparagraph (2)(d)(i), that tax shall not be included under paragraph (2)(c) in determin ing the total tax paid by the individual.

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

(3) The portion of subsection 256(3) of the Act before paragraph (b) is replaced by the following:

Application for rebate

(3) A rebate shall not be paid under subsection (2) in respect of a residential complex to an individual unless the individual files an application for the rebate within two years after the earliest of

    (a) the day that is two years after the day the complex is first occupied as described in subparagraph (2)(d)(i),

    (a.1) the day ownership is transferred as described in subparagraph (2)(d)(ii); and

(4) Subsections (1) to (3) apply to any rebate in respect of a residential complex for which an application is filed with the Minister of National Revenue on or after April 23, 1996 except where

    (a) the residential complex was, at any time after the construction or substantial renovation thereof began and before that day, occupied as a place of residence or lodging;

    (b) the construction or substantial reno vation of the residential complex was substantially completed before that day; or

    (c) the applicant, before that day, trans ferred ownership of the residential com plex to a recipient of a supply by way of sale of the complex.

1993, c. 27, s. 113(1)

67. (1) Subsection 256.1(2) of the Act is replaced by the following:

Application for rebate

(2) A rebate shall not be paid under subsection (1) to an owner or lessee of land in respect of a supply of the land made to a person who will be deemed under any of subsections 190(3) to (5) and section 191 to have made on a particular day another supply of the property that includes the land, unless the owner or lessee, as the case may be, files an application for the rebate on or before the day that is two years after the particular day.

(2) Subsection (1) applies to any rebate in respect of land that is deemed to have been supplied, after June 1996, under any of subsections 190(3) to (5) and section 191 of the Act.

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

68. (1) Subsection 257(2) of the Act is replaced by the following:

Application for rebate

(2) A rebate shall not be paid under subsection (1) to a person in respect of the supply by way of sale of real property by the person unless the person files an application for the rebate within two years after the day the consideration for the supply became due or was paid without having become due.

Redemption of real property

(3) Where

    (a) for the purposes of satisfying in whole or in part a debt or obligation owing by a person (in this subsection referred to as the ``debtor''), a creditor exercises a right under an Act of Parliament or the legisla ture of a province or an agreement relating to a debt security to cause the supply of real property, and

    (b) under the Act or the agreement, the debtor has a right to redeem the property,

the following rules apply:

    (c) the debtor is not entitled to claim a rebate under subsection (1) with respect to the property unless the time limit for redeeming the property has expired and the debtor has not redeemed the property, and

    (d) where the debtor is entitled to claim the rebate, consideration for the supply is deemed, for the purposes of subsection (2), to have become due on the day on which the time limit for redeeming the property expires.

(2) Subsection 257(2) of the Act, as enacted by subsection (1), applies to any rebate in respect of a supply of real property for which all of the consideration becomes due after June 1996 or is paid after that month without having become due.

(3) Subsection 257(3) of the Act, as enacted by subsection (1), is deemed to have come into force on April 24, 1996.

69. (1) Paragraph (b) of the definition ``claim period'' in subsection 259(1) of the Act is replaced by the following:

      (b) in any other case, the period that includes that time and consists of either

        (i) the first and second fiscal quarters in a fiscal year of the person, or

        (ii) the third and fourth fiscal quarters in a fiscal year of the person;

1993, c. 27, s. 115(2)

(2) Subparagraph (a)(ii) of the definition ``non-creditable tax charged'' in subsection 259(1) of the Act is replaced by the follow ing:

        (ii) tax deemed under subsection 129(6), 129.1(4), 171(3) or 183(4), section 191 or subsection 200(2) or 211(2) or (4) to have been collected during the period by the person in respect of the property or service,

        (ii.1) where the person is not a charity to which subsection 225.1(2) applies, tax deemed under subsection 183(5) or (6) to have been collected during the period by the person in respect of the property or service,

1993, c. 27, s. 115(2)

(3) Paragraph (b) of the definition ``non- creditable tax charged'' in subsection 259(1) of the Act is replaced by the follow ing:

      (b) the total of all amounts each of which is included in the total determined under paragraph (a) and

        (i) is included in determining an input tax credit of the person in respect of the property or service for the period, or

        (ii) for which it can reasonably be regarded the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act of Parliament;

(4) Paragraph (d) of the definition ``se lected public service body'' in subsection 259(1) of the Act is replaced by the follow ing:

      (d) a public college that is established and operated otherwise than for profit, or

1993, c. 27, s. 115(3)

(5) Subsection 259(3) of the Act is re placed by the following:

Rebate for persons other than designated municipali-
ties

(3) Where a person (other than a listed financial institution, a registrant prescribed for the purposes of subsection 188(5) and a person designated to be a municipality for the purposes of this section) is, on the last day of a claim period of the person or of the person's fiscal year that includes that claim period, a selected public service body, charity or quali fying non-profit organization, the Minister shall, subject to subsections (4.1) and (5), pay a rebate to the person equal to the prescribed percentage of the non-creditable tax charged in respect of property or a service (other than a prescribed property or service) for the claim period.

1993, c. 27, s. 115(3)

(6) The portion of subsection 259(4) of the Act before the formula is replaced by the following:

Rebate for designated municipali-
ties

(4) Where a person is, on the last day of a claim period of the person or of the person's fiscal year that includes that claim period, designated to be a municipality for the purposes of this section in respect of activities (in this subsection referred to as the ``desig nated activities'') specified in the designation, the Minister shall, subject to subsections (4.1) and (5), pay a rebate to the person in respect of property or a service (other than a pre scribed property or service) equal to the amount determined by the formula

(7) Section 259 of the Act is amended by adding the following after subsection (4):

Apportion-
ment of rebate

(4.1) Where a person is

    (a) a charity, a public institution or a qualifying non-profit organization, and

    (b) a selected public service body,

the rebate, if any, payable to the person under subsection (3) or (4) in respect of property or a service for a claim period is equal to the total of

    (c) 50% of the non-creditable tax charged in respect of the property or service for the claim period, and

    (d) the amount determined by the formula
 

                      A x (B-50%) x C

    where

A is the non-creditable tax charged,

B is the prescribed percentage applicable to a selected public service body de scribed in whichever of paragraphs (a) to (e) of the definition of that expression in subsection (1) applies to the person, and

C is the percentage that would be deter mined for B in subsection (4) if that subsection applied to the person and if, in the case of a person who is not designated to be a municipality for the purposes of this section, the references to ``designated activities'' in paragraphs (a) to (c) of that description of B were read

        (i) in the case of a person determined to be a municipality under paragraph (b) of the definition ``municipality'' in subsection 123(1), as references to activities engaged in by the person in the course of fulfilling the person's responsibilities as a local authority, and

        (ii) in any other case, as references to activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution, a public hospital, an elementary or secondary school or a post-secondary college or technical institute, as the case may be.

1993, c. 27, s. 115(3)

(8) Subsections 259(12) to (15) of the Act are replaced by the following:

Prescribed method

(12) A prescribed person may determine the rebates payable to the person under this section in accordance with prescribed rules.

(9) Subsection (1) applies for the purpose of determining claim periods of a person in fiscal years of the person beginning after 1996.

(10) Subsection (2) applies to tax deemed to have been collected by a registrant during reporting periods of the registrant beginning after 1996.

(11) Subsections (3), (4) and (8) apply for the purpose of determining rebates under section 259 of the Act, as amended by subsections (1) and (2) and (5) to (7), in respect of non-creditable tax charged for claim periods beginning after

    (a) in the case of subsection (3), 1996; and

    (b) in any other case, April 23, 1996.

(12) Subsections (5) to (7) apply,

    (a) in the case of a person who is designated by the Minister of National Revenue to be a municipality for the purposes of section 259 of the Act, to claim periods ending after 1990, and

    (b) in any other case, to any rebate the application for which is received by the Minister of National Revenue after April 23, 1996 or was deemed under paragraph 296(5)(a) of the Act to have been filed as a result of an assessment made after that day,

except that, in relation to claim periods end ing before 1997, paragraph 259(4.1)(a) of the Act, as enacted by subsection (7), shall be read without reference to ``, a public institution''.

69.1 (1) The Act is amended by adding the following after section 259:

Definitions

259.1 (1) The definitions in this subsection apply in this section.

``claim period''
« période de demande »

``claim period'' has the meaning assigned by subsection 259(1).

``printed book''
« livre imprimé »

``printed book'' does not include anything that is or the main component of which is

      (a) a newspaper;

      (b) a magazine or periodical acquired otherwise than by way of subscription;

      (c) a magazine or periodical in which the printed space devoted to advertising is more than 5% of the total printed space;

      (d) a brochure or pamphlet;

      (e) a sales catalogue, a price list or advertising material;

      (f) a warranty booklet or an owner's manual;

      (g) a book designed primarily for writing on;

      (h) a colouring book or a book designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps or stickers;

      (i) a cut-out book or a press-out book;

      (j) a program relating to an event or performance;

      (k) an agenda, calendar, syllabus or timetable;

      (l) a directory, an assemblage of charts or an assemblage of street or road maps, but not including

        (i) a guidebook, or

        (ii) an atlas that consists in whole or in part of maps other than street or road maps;