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(c) December 31, 1997, and
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(d) where the Minister assesses the
amount of a rebate referred to in subsec
tion (2) that is payable to the partnership
under section 261 of the Act in respect of
those units, the day on which that assess
ment is made,
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make a further determination under sec
tion 72 of the Act of the amount of the rebate
that is payable to the partnership under sec
tion 121 of the Act or, where an amount has
been paid to the partnership in respect of
that rebate in excess of the amount to which
the partnership is entitled, assess the excess
as an amount payable by the partnership
under subsection 81.39(1) of the Act.
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85. (1) Section 1 of Part I of Schedule V to
the Act is repealed.
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(2) Subsection (1) is deemed to have come
into force on April 24, 1996.
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| 1993, c. 27,
s. 147(1)
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86. (1) Paragraph 6(a) of Part I of
Schedule V to the Act is replaced by the
following:
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(a) of a residential complex or a residential
unit in a residential complex by way of
lease, licence or similar arrangement for the
purpose of its occupancy as a place of
residence or lodging by an individual,
where the period throughout which continu
ous occupancy of the complex or unit is
given to the same individual is at least one
month; or
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(2) Subsection (1) applies to any supply
the agreement for which is entered into
after September 14, 1992 but does not apply
for the purpose of determining any amount
claimed (other than an amount deemed
under paragraph 296(5)(a) of the Act to
have been claimed as a result of an assess
ment made after April 23, 1996)
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(a) in an application under Division VI of
Part IX of the Act received by the
Minister of National Revenue before
April 23, 1996; or
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(b) as a deduction, in respect of any
adjustment, refund or credit under sub
section 232(1) of the Act, in a return
under Division V of that Part received by
the Minister before that day.
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| 1993, c. 27,
s. 148(1)
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87. (1) Paragraph 6.1(b) of Part I of
Schedule V to the Act is replaced by the
following:
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(b) a building, or that part of a building, that
forms part of a residential complex or that
consists solely of residential units , or
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(2) Subsection (1) is deemed to have come
into force on January 1, 1993.
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| 1993, c. 27,
s. 150(1)
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88. (1) The portion of paragraph 7(a) of
Part I of Schedule V to the Act before
subparagraph (i) is replaced by the follow
ing:
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(a) of land (other than a site in a residential
trailer park), by way of lease, licence or
similar arrangement under which continu
ous possession or use of the land is provided
for a period of at least one month, made to
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(2) The portion of paragraph 7(b) of Part
I of Schedule V to the Act before subpara
graph (i) is replaced by the following:
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(b) of a site in a residential trailer park, by
way of lease, licence or similar arrange
ment under which continuous possession or
use of the site is provided for a period of at
least one month, made to the owner, lessee
or person in occupation or possession of
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(3) Subsections (1) and (2) apply to any
supply the agreement for which is entered
into after September 14, 1992 but do not
apply for the purpose of determining any
amount claimed (other than an amount
deemed under paragraph 296(5)(a) of the
Act to have been claimed as a result of an
assessment made after April 23, 1996)
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(a) in an application under Division VI of
Part IX of the Act received by the
Minister of National Revenue before
April 23, 1996; or
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(b) as a deduction, in respect of any
adjustment, refund or credit under sub
section 232(1) of the Act, in a return
under Division V of that Part received by
the Minister before that day.
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| 1993, c. 27,
s. 150(4);
1994, c. 9,
par. 35(b)(F)
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89. (1) The portion of section 8.1 of Part
I of Schedule V to the Act before paragraph
(a) is replaced by the following:
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8.1 A supply of a parking space by way of
lease, licence or similar arrangement under
which any such space is made available
throughout a period of at least one month
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(2) Subsection (1) applies to any supply
the agreement for which is entered into
after September 14, 1992 but does not apply
for the purpose of determining any amount
claimed (other than an amount deemed
under paragraph 296(5)(a) of the Act to
have been claimed as a result of an assess
ment made after April 23, 1996)
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(a) in an application under Division VI of
Part IX of the Act received by the
Minister of National Revenue before
April 23, 1996; or
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(b) as a deduction, in respect of any
adjustment, refund or credit under sub
section 232(1) of the Act, in a return
under Division V of that Part received by
the Minister before that day.
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| 1993, c. 29,
s. 151(1), (2)
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90. (1) Section 9 of Part I of Schedule V to
the Act is replaced by the following:
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9. (1) In this section, ``settlor'', in relation
to a testamentary trust that arose as a conse
quence of the death of an individual, means
that individual.
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(2 ) A supply of real property made by way
of sale by an individual or a personal trust,
other than
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(a) a supply of real property that is,
immediately before the time ownership or
possession of the property is transferred to
the recipient of the supply under the
agreement for the supply, capital property
used primarily in a business carried on by
the individual or trust with a reasonable
expectation of profit ;
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(b) a supply of real property made
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(i) in the course of a business of the
individual or trust, or
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(ii) where the individual or trust has filed
an election with the Minister in pre
scribed form and manner and containing
prescribed information, in the course of
an adventure or concern in the nature of
trade of the individual or trust;
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(c) a supply of a part of a parcel of land,
which parcel the individual, trust or settlor
of the trust subdivided or severed into parts,
except where
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(i) the parcel was subdivided or severed
into two parts and the individual, trust or
settlor did not subdivide or sever that
parcel from another parcel of land, or
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(ii) the recipient of the supply is an
individual who is related to, or is a former
spouse of, the individual or settlor and is
acquiring the part for the personal use
and enjoyment of the recipient
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but, for the purposes of this paragraph, a
part of a parcel of land that the individual,
trust or settlor supplies to a person who has
the right to acquire it by expropriation, and
the remainder of that parcel, are deemed not
to have been subdivided or severed from
each other by the individual, trust or settlor,
as the case may be;
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(d) a supply deemed under section 206 or
207 of the Act to have been made; or
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(e ) a supply of a residential complex.
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(2) Subsection (1) is deemed to have come
into force on December 17, 1990, except
that
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(a) in respect of supplies for which the
supplier, on or before April 23, 1996,
charged or collected an amount as or on
account of tax under Part IX of the Act,
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(i) that subsection does not apply, and
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(ii) for the purposes of section 9 of Part
I of Schedule V to the Act, section 267
of the Act, as enacted by subsection
73(1), does not apply; and
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(b) paragraph 9(2)(c) of Part I of Sched
ule V to the Act, as enacted by subsection
(1), does not apply to supplies of real
property made on or before April 23,
1996.
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91. (1) Part I of Schedule V to the Act is
amended by adding the following after
section 13.2:
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13.3 A supply to a consumer of the right to
use a washing machine or clothes-dryer that is
located in a common area of a residential
complex.
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13.4 A supply by way of lease, licence or
similar arrangement of that part of the com
mon area of a residential complex that is for
use as a laundry made to a person who so
acquires the property for use in the course of
making supplies described in section 13.3.
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(2) Section 13.3 of Part I of Schedule V to
the Act, as enacted by subsection (1),
applies to supplies made after April 23,
1996.
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(3) Section 13.4 of Part I of Schedule V to
the Act, as enacted by subsection (1),
applies to any supply of property by way of
lease, licence or similar arrangement for
any period after April 23, 1996 and for
which consideration becomes due after that
day or is paid after that day without having
become due except that, for the purpose of
determining an input tax credit, for the
reporting period of the supplier that in
cludes December 15, 1996 or for any
preceding reporting period of the supplier,
in respect of property or a service acquired
or imported by the supplier on or before
December 15, 1996 for consumption or use
in the course of making the supply, the
supply is deemed to be a taxable supply and
where the supply of the property is for a
period (in this subsection referred to as the
``lease period'') that begins before April 24,
1996 and ends after that day, the provision
of the property for the part of the lease
period that is before April 24, 1996 and the
provision of the property for the remainder
of the lease period shall each be deemed to
be a separate supply and the supply of the
property for that remainder of the period is
deemed to be made on April 24, 1996.
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92. (1) Paragraph (b) of the definition
``health care facility'' in section 1 of Part II
of Schedule V to the Act is replaced by the
following:
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(b) a hospital or institution primarily for
individuals with a mental health disabil
ity , or
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(2) The definition ``practitioner'' in sec
tion 1 of Part II of Schedule V to the Act is
replaced by the following:
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``practitioner'', in respect of a supply of opto
metric, chiropractic, physiotherapy, chiro
podic, podiatric, audiological, occupation
al therapy, psychological or dietetic ser
vices, means a person who
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(a) practises the profession of optometry,
chiropractic, physiotherapy, chiropody,
podiatry, audiology, occupational thera
py, psychology or dietetics , as the case
may be,
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(b) where the person is required to be
licensed or otherwise certified to practise
the profession in the province in which
the service is supplied, is so licensed or
certified ,
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(c) where the person is not required to be
licensed or otherwise certified to practise
the profession in that province, has the
qualifications equivalent to those neces
sary to be so licensed or otherwise
certified in another province, and
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(d) in respect of the supply of psycholog
ical services, is registered in the Cana
dian Register of Health Service Providers
in Psychology.
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(3) Subsection (2) is deemed to have come
into force on January 1, 1997 except that, in
relation to supplies made on or after that
day and before 1998, the portion of the
definition ``practitioner'' in section 1 of
Part II of Schedule V to the Act, as enacted
by subsection (2), before paragraph (b)
shall be read as follows:
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``practitioner'', in respect of a supply of opto
metric, chiropractic, physiotherapy, chiro
podic, podiatric, osteopathic, audiological,
speech therapy, occupational therapy, psy
chological or dietetic services, means a per
son who
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(a) practises the profession of optometry,
chiropractic, physiotherapy, chiropody,
podiatry, osteopathy, audiology, speech
therapy, occupational therapy, psycholo
gy or dietetics, as the case may be,
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93. (1) Section 4 of Part II of Schedule V
to the Act is replaced by the following:
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4. A supply of an ambulance service made
by a person who carries on the business of
supplying ambulance services, but not includ
ing an air ambulance service included in
section 15 of Part VII of Schedule VI .
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(2) Subsection (1) is deemed to have come
into force on December 17, 1990.
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93.1 (1) The portion of section 6 of Part II
of Schedule V to the Act before paragraph
(a) is replaced by the following:
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6. A supply of a nursing service rendered by
a registered nurse, a registered nursing assis
tant, a licensed or registered practical nurse or
a registered psychiatric nurse , where
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(2) Subsection (1) is deemed to have come
into force on January 1, 1994 except that,
with respect to supplies made before 1997,
the portion of section 6 of Part II of
Schedule V to the Act before paragraph (a),
as enacted by subsection (1), shall be read
without reference to ``or a registered psy
chiatric nurse''.
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94. (1) Paragraph (f) of section 7 of Part
II of Schedule V to the Act is repealed.
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(2) Paragraph (h) of section 7 of Part II of
Schedule V to the Act is repealed.
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(3) Subsections (1) and (2) apply to
supplies made after 1997.
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95. (1) Part II of Schedule V to the Act is
amended by adding the following after
section 7:
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7.1 A supply of a dietetic service made by
a practitioner of the service where the service
is rendered to an individual or the supply is
made to a public sector body or to the operator
of a health care facility.
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(2) Subsection (1) applies to supplies
made after 1996.
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96. (1) Section 12 of Part II of Schedule V
to the Act is repealed.
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(2) Subsection (1) applies to supplies
made after 1997.
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| 1996, c. 11,
s. 96
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97. (1) The definition ``vocational school''
in section 1 of Part III of Schedule V to the
Act is replaced by the following:
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``vocational school'' means an organization
that is established and operated primarily to
provide students with correspondence
courses, or instruction in courses, that de
velop or enhance students' occupational
skills.
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(2) Subsection (1) applies in relation to
supplies made after 1996.
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98. (1) Section 3 of Part III of Schedule V
to the Act is replaced by the following:
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3. A supply of food or beverages (other than
food or beverages prescribed for the purposes
of section 12 and food or beverages supplied
through a vending machine ), services or
admissions made by a school authority pri
marily to elementary or secondary school
students during the course of extra-curricular
activities organized under the authority and
responsibility of the school authority.
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(2) Subsection (1) applies to supplies
made after April 23, 1996.
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99. (1) Paragraph 8(c) of Part III of
Schedule V to the Act is replaced by the
following:
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(c) the supplier is a non-profit organization
or a public institution .
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(2) Subsection (1) applies to supplies
made after 1996.
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100. (1) Section 13 of Part III of Schedule
V to the Act is replaced by the following:
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13. A supply of a meal to a student enrolled
at a university or public college where the
meal is provided under a plan that is for a
period of not less than one month and under
which the student purchases from the supplier
for a single consideration only the right to
receive at a restaurant or cafeteria at the
university or college not less than 10 meals
weekly throughout the period .
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(2) Subsection (1) applies to supplies for
which all of the consideration becomes due
after June 1996 or is paid after June 1996
without having become due.
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| 1993, c. 27,
s. 162(1)
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101. Section 2 of Part IV of Schedule V to
the Act is replaced by the following:
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2. A supply of a service of providing care,
supervision and a place of residence to
children, underprivileged individuals or indi
viduals with a disability in an establishment
operated by the supplier for the purpose of
providing such service.
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102. (1) Schedule V to the Act is amended
by adding the following after Part V:
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