(m) a rate book;
	(n) an assemblage of blueprints, patterns or stencils;
	(o) prescribed property; or
	(p) an assemblage or collection of, or any item similar to, items included in any of paragraphs (a) to (o).
``qualifying non-profit organization'' « organisme à but non lucratif admissible »	``qualifying non-profit organization'' has the meaning assigned by subsection 259(2).
``specified person'' « personne déterminée »	``specified person'' means
	(a) a municipality;
	(b) a school authority;
	(c) a university;
	(d) an organization that operates a post- secondary college or post-secondary technical institute
	(i) that receives from a government or municipality funds that are paid for the purpose of assisting the organization in the ongoing provision of educational services to the general public, and
	(ii) the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education;
	(e) a charity or qualifying non-profit organization that operates a public lend ing library; or
	(f) a prescribed charity, or a prescribed qualifying non-profit organization, the primary purpose of which is the promo tion of literacy.
Rebate for printed books, etc.	(2) Where a person that 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 specified person acquires or imports, other wise than for the purpose of supply by way of sale, property that is
	(a) a printed book or an update of such a book,
	(b) an audio recording of a printed book, or
	(c) a bound or unbound printed version of scripture of any religion,
	the Minister shall, subject to subsection (3), pay a rebate to the person equal to the amount of tax under subsection 165(1) or section 212 that became payable in the claim period by the person in respect of the acquisition or importa tion.
Application for rebate	(3) A rebate shall not be paid under subsection (2) to a specified person in respect of tax payable by the person unless the person files an application for the rebate within four years after the end of the claim period of the person in which the tax became payable.
Limitation	(4) Except where subsection (5) applies, a person shall not make more than one applica tion for rebates under this section for any claim period of the person.
Application by branches or divisions	(5) Where a person that is entitled to a rebate under subsection (2) is engaged in one or more activities in separate branches or divisions and is required under subsection 259(10) to file separate applications for re bates under section 259 in respect of a branch or division, the person
	(a) shall file separate applications under this section in respect of the branch or division; and
	(b) shall not make more than one such application in respect of the branch or division for any claim period of the person.
	(2) Subsection (1) applies to acquisitions and importations of property in respect of which tax becomes payable after October 23, 1996.
1990, c. 45, s. 12(1)	70. (1) Section 260 of the Act is replaced by the following:
Exports by a charity or a public institution	260. (1) Where a person that is a charity or a public institution is the recipient of a supply of property or a service, has paid tax in respect of the supply and has exported the property or service, subject to subsection (2), the Minister shall pay a rebate to the person equal to the amount of tax paid in respect of the supply.
Application for rebate	(2) A rebate shall not be paid under subsection (1) to a person in respect of a supply unless the person files an application for the rebate within four years after the end of the fiscal year of the person in which tax in respect of the supply became payable.
	(2) Subsection (1) applies to supplies in respect of which tax becomes payable after April 23, 1996 or is paid after that day without having become due except that, with respect to supplies made before 1997, subsection 260(1) of the Act, as enacted by subsection (1), shall be read without refer ence to ``or a public institution''.
	71. (1) Subsection 261(3) of the Act is replaced by the following:
Application for rebate	(3) A rebate in respect of an amount shall not be paid under subsection (1) to a person unless the person files an application for the rebate within two years after the day the amount was paid or remitted by the person .
	(2) Subsection (1) applies
	(a) to amounts that, after June 1996, are paid as or on account of, or are taken into account as, tax or other amount payable or remittable under Part IX of the Act; and
	(b) to amounts that, on or before the last day of that month, were paid as or on account of, or were taken into account as, tax or other amount payable or remit table under that Part, other than amounts that are claimed in an applica tion under section 261 of the Act filed on or before June 30, 1998.
1990, c. 45, s. 12(1)	72. (1) Paragraph 265(1)(a) of the Act is replaced by the following:
	(a) the trustee in bankruptcy is deemed to supply a service to the bankrupt of acting as trustee in bankruptcy and any amount to which the trustee is entitled for acting in that capacity is deemed to be consideration payable for that supply, but in every other respect, the trustee in bankruptcy is deemed to be the agent of the bankrupt and any supply made or received and any act performed by the trustee in the administra tion of the estate of the bankrupt or in the carrying on of any business of the bankrupt is deemed to have been made, received or performed, as the case may be, by the trustee as agent of the bankrupt;
	(2) Subsection (1) is deemed to have come into force on December 17, 1990.
1990, c. 45, s. 12(1)	73. (1) Sections 267 to 269 of the Act are replaced by the following:
Estate of a deceased individual	267. Subject to sections 267.1, 269 and 270, where an individual dies, this Part applies as though the estate of the individual were the individual and the individual had not died, except that
	(a) the reporting period of the individual during which the individual died ends on the day the individual died; and
	(b) a reporting period of the estate begins on the day after the individual died and ends on the day the reporting period of the individu al would have ended if the individual had not died.
Definitions	267.1 (1) The definitions in this subsection apply in this section and in sections 268 to 270.
``trust'' « fiducie »	``trust'' includes the estate of a deceased indi vidual.
``trustee'' « fiduciaire »	``trustee'' includes the personal representative of a deceased individual, but does not in clude a receiver (within the meaning as signed by subsection 266(1)).
Trustee's liability	(2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Part, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation.
Joint and several liability	(3) A trustee of a trust is jointly and severally liable with the trust and each of the other trustees, if any, for the payment or remittance of all amounts that become pay able or remittable by the trust under this Part before or during the period during which the trustee acts as trustee of the trust except that
	(a) the trustee is liable for the payment or remittance of amounts that became payable or remittable before the period only to the extent of the property and money of the trust under the control of the trustee; and
	(b) the payment or remittance by the trust or the trustee of an amount in respect of the liability discharges the joint liability to the extent of that amount.
Waiver	(4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to file a return for a reporting period of the individual ending on or before the day the individual died.
Activities of a trustee	(5) For the purposes of this Part, where a person acts as trustee of a trust,
	(a) anything done by the person in the person's capacity as trustee of the trust is deemed to have been done by the trust and not by the person; and
	(b) notwithstanding paragraph (a), where the person is not an officer of the trust, the person is deemed to supply a service to the trust of acting as a trustee of the trust and any amount to which the person is entitled for acting in that capacity that is included in computing, for the purposes of the Income Tax Act, the person's income or, where the person is an individual, the person's income from a business, is deemed to be consider ation for that supply.
Inter vivos trust	268. For the purposes of this Part, where a person settles property on an inter vivos trust,
	(a) the person is deemed to have made and the trust is deemed to have received a supply by way of sale of the property; and
	(b) the supply is deemed to have been made for consideration equal to the amount determined under the Income Tax Act to be the proceeds of disposition of the property.
Distribution by trust	269. For the purposes of this Part, where a trustee of a trust distributes property of the trust to one or more persons , the distribution of the property is deemed to be a supply of the property made by the trust for consideration equal to the amount determined under the Income Tax Act to be the proceeds of disposi tion of the property.
	(2) Subsection (1) is deemed to have come into force on December 17, 1990 except that
	(a) paragraphs 267(a) and (b) of the Act, as enacted by subsection (1), do not apply to reporting periods of an individual or the individual's estate where the individ ual died on or before April 23, 1996; and
	(b) in applying section 269 of the Act, as enacted by subsection (1), to distributions made on or before April 23, 1996, the reference in that section to ``one or more persons'' shall be read as a reference to ``beneficiaries of the trust''.
1993, c. 27, s. 123(1)	74. (1) Paragraph (b) of the definition ``representative'' in subsection 270(1) of the Act is replaced by the following:
	(b) a trustee of a trust that is a registrant.
	(2) Subsection (1) is deemed to have come into force on April 24, 1996 and any reference in section 270 of the Act as it read at any time before that day to an executor shall be read as a reference to a personal representative.
1993, c. 27, s. 123(1)	75. (1) The heading ``Amalgamation, winding-up and joint ventures'' before section 271 of the Act is replaced by the following:
	Amalgamation and winding-up
	(2) Subsection (1) is deemed to have come into force on April 24. 1996.
	76. (1) The Act is amended by adding the following after section 272:
	Subdivision b.1
	Partnerships and joint ventures
Partnerships	272.1 (1) For the purposes of this Part, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partner ship's activities and not to have been done by the person.
Acquisitions by member	(2) Notwithstanding subsection (1), where property or a service is acquired or imported by a member of a partnership for consump tion, use or supply in the course of activities of the partnership but not on the account of the partnership, the following rules apply:
	(a) the partnership is deemed not to have acquired or imported the property or service except as otherwise provided in subsection 175(1);
	(b) where the member is not an individual, for the purpose of determining an input tax credit or rebate of the member in respect of the property or service and, in the case of property that is acquired or imported for use as capital property of the member, applying Subdivision d of Division II in relation to the property, subsection (1) does not apply to deem the member not to have acquired or imported the property or service and the member is deemed to be engaged in those activities of the partnership; and
	(c) where the member is not an individual and the partnership at any time pays an amount to the member as a reimbursement and is entitled to claim an input tax credit in respect of the property or service in circum stances in which subsection 175(1) applies, any input tax credit in respect of the property or service that the member would, but for this paragraph, be entitled to claim in a return of the member that is filed with the Minister after that time shall be reduced by the amount of the input tax credit that the partnership is entitled to claim.
Supply to partnership	(3) Where a person who is or agrees to become a member of a partnership supplies property or a service to the partnership otherwise than in the course of the partner ship's activities
	(a) where the property or service is acquired by the partnership for consumption, use or supply exclusively in the course of com mercial activities of the partnership, any amount that the partnership agrees to pay to or credit the person in respect of the property or service is deemed to be consid eration for the supply that becomes due at the time the amount is paid or credited; and
	(b) in any other case, the supply is deemed to have been made for consideration that becomes due at the time the supply is made equal to the fair market value at that time of the property or service acquired by the partnership determined as if the person were not a member of the partnership and were dealing at arm's length with the partnership.
Deemed supply to partner	(4) Where a partnership disposes of proper ty of the partnership
	(a) to a person who, at the time the disposition is agreed to or otherwise ar ranged, is or has agreed to become a member of the partnership, or
	(b) to a person as a consequence of that person ceasing to be a member of the partnership,
	the following rules apply:
	(c) the partnership is deemed to have made to the person, and the person is deemed to have received from the partnership, a supply of the property for consideration that becomes due at the time the property is disposed of equal to the total fair market value of the property (including the fair market value of the person's interest in the property) immediately before the time the property is disposed of, and
	(d) subsection 172(2) does not apply in respect of the supply.
Joint and several liability	(5) A partnership and each member or former member (each of which is referred to in this subsection as the ``member'') of the partnership (other than a member who is a limited partner and is not a general partner) are jointly and severally liable for
	(a) the payment or remittance of all amounts that become payable or remittable by the partnership under this Part before or during the period during which the member is a member of the partnership or, where the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that
	(i) the member is liable for the payment or remittance of amounts that become payable or remittable before the period only to the extent of the property and money that is regarded as property or money of the partnership under the relevant laws of general application in force in a province relating to partner ships, and
	(ii) the payment or remittance by the partnership or by any member thereof of an amount in respect of the liability discharges the joint liability to the extent of that amount; and