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1. A supply made by a charity of any
property or service, but not including a supply
of
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(a) property or a service included in Sched
ule VI;
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(b) property or a service where the supply is
deemed under Part IX (other than section
187) of the Act to have been made by the
charity;
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(c) personal property (other than property
that was acquired, manufactured or pro
duced by the charity for the purpose of
making a supply by way of sale of the
property) where, immediately before the
time tax would be payable in respect of the
supply if it were a taxable supply, the
property was used (otherwise than in mak
ing the supply) in commercial activities of
the charity or, in the case of capital property,
primarily in such activities;
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(d) tangible personal property that was
acquired, manufactured or produced by the
charity for the purpose of making a supply
of the property and was neither donated to
the charity nor used by another person
before its acquisition by the charity, or any
service supplied by the charity in respect of
such property, other than such property or
such a service supplied by the charity under
a contract for catering;
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(e) an admission in respect of a place of
amusement unless the maximum consider
ation for a supply by the charity of such an
admission does not exceed one dollar;
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(f) a service involving, or a membership or
other right entitling a person to, supervision
or instruction in any recreational or athletic
activity except where
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(i) it could reasonably be expected, given
the nature of the activity or the degree of
relevant skill or ability required for
participation in it, that such services,
memberships or rights supplied by the
charity would be provided primarily to
children 14 years of age or under and the
services are not supplied as part of, the
membership is not in, or the right is not
in respect of, a program involving over
night supervision throughout a substan
tial portion of the program, or
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(ii) such services, memberships or rights
supplied by the charity are intended to be
provided primarily to individuals who
are underprivileged or who have a dis
ability;
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(g) a membership (other than a membership
described in subparagraph (f)(i) or (ii))
where the membership
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(A) to an admission in respect of a
place of amusement the supply of
which, were it made separately from
the supply of the membership, would
be a taxable supply, or
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(B) to a discount on the value of
consideration for a supply of such an
admission, or
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(ii) includes a right to participate in a
recreational or athletic activity, or use
facilities, at a place of amusement,
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except where the value of the admission,
discount or right is insignificant in relation
to the consideration for the membership;
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(h) services of performing artists in a
performance where the supply is made to a
person who makes taxable supplies of
admissions in respect of the performance;
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(i) a right, other than an admission, to play
or participate in a game of chance where the
charity is a prescribed person or the game is
a prescribed game of chance;
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(j) a residential complex, or an interest
therein, where the supply is made by way of
sale;
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(k) real property where the supply is made
by way of sale to an individual or a personal
trust, other than a supply of real property on
which is situated a structure that was used
by the charity as an office or in the course
of commercial activities or of making
exempt supplies;
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(l) real property where, immediately before
the time tax would be payable in respect of
the supply if it were a taxable supply, the
property was used (otherwise than in mak
ing the supply) primarily in commercial
activities of the charity; or
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(m) real property in respect of which an
election under section 211 of the Act is in
effect at the time tax would become payable
in respect of the supply if it were a taxable
supply.
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2. A supply made by a charity of an
admission to a fund-raising dinner, ball,
concert, show or like fund-raising event where
part of the consideration for the supply may
reasonably be regarded as an amount that is
donated to the charity and in respect of which
a receipt referred to in subsection 110.1(2) or
118.1(2) of the Income Tax Act may be issued
or could be issued if the recipient of the supply
were an individual.
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3. A supply by way of sale of personal
property or a service made by a charity in the
course of a fund-raising activity of the charity,
but not including
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(a) a supply of any property or service
where
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(i) the charity makes supplies of such
property or services in the course of that
activity, or
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(ii) the agreement for the supply entitles
the recipient to receive from the charity
property or services,
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on a regular or continuous basis throughout
the year or a significant portion of the year;
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(b) a supply of property or a service
included in paragraph 1(a), (b), (c) or (i); or
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(c) a supply of an admission in respect of a
place of amusement at which the principal
activity is the placing of bets or the playing
of games of chance.
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4. A supply made by a charity of food or
beverages to seniors, underprivileged individ
uals or individuals with a disability under a
program established and operated for the
purpose of providing prepared food to such
individuals in their places of residence and
any supply of food or beverages made to the
charity for the purpose of the program.
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5. A supply made by a charity of any
property or service where all or substantially
all of the supplies of the property or service by
the charity are made for no consideration, but
not including a supply of blood or blood
derivatives.
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5.1 A supply by way of sale made by a
charity to a recipient of tangible personal
property (other than capital property of the
charity), or of a service purchased by the
charity for the purpose of making a supply by
way of sale of the service, where the total
charge for the supply is the usual charge by the
charity for such supplies to such recipients and
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(a) if the charity does not charge the
recipient any amount as tax in respect of the
supply, the total charge for the supply does
not, and could not reasonably be expected
to, exceed the direct cost of the supply; and
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(b) if the charity charges the recipient an
amount as tax in respect of the supply, the
consideration for the supply does not, and
could not reasonably be expected to, equal
or exceed the direct cost of the supply
determined without reference to tax im
posed under this Part.
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6. A supply made by a charity of an
admission in respect of a place of amusement
at which the principal activity is the placing of
bets or the playing of games of chance, where
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(a) the administrative function and other
functions performed in operating the game
and taking the bets are performed exclu
sively by volunteers; and
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(b) in the case of a bingo or casino, the game
is not conducted in premises or at a place,
including any temporary structure, that is
used primarily for the purposes of conduct
ing gambling activities.
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(2) Subsection (1) applies to supplies for
which consideration becomes due after
1996 or is paid after 1996 without having
become due except that, in relation to
supplies made by a charity of admissions to
a dinner, ball, concert, show or like event
for which the charity has supplied admis
sions before 1997, Schedule V to the Act
applies as if this Act were not enacted.
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103. (1) The definition ``direct cost'' in
section 1 of Part VI of Schedule V to the Act
is repealed.
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(2) Subparagraph (b)(ii) of the definition
``transit authority'' in section 1 of Part VI
of Schedule V to the English version of the
Act is replaced by the following:
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(ii) is established and operated for the
purpose of providing public passenger
transportation services to individuals
with a disability .
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(3) Section 1 of Part VI of Schedule V to
the Act is amended by adding the following
in alphabetical order:
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``public sector body'' does not include a char
ity;
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``public service body'' does not include a
charity;
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``registered party'' means a party (including
any regional or local association of the
party), a candidate or a referendum com
mittee governed by an Act of Parliament or
a law of a province that imposes require
ments relating to election finances or refer
endum expenses;
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(4) Subsection (1) and the definitions
``public sector body'' and ``public service
body'' in section 1 of Part VI of Schedule V
to the Act, as enacted by subsection (3), are
deemed to have come into force on January
1, 1997 except that the latter definitions also
apply in relation to any supply made before
that day by a person who is on that day a
charity as defined on that day where
consideration for the supply becomes due
on or after that day or is paid on or after
that day without having become due.
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(5) The definition ``registered party'' in
section 1 of Part VI of Schedule V to the Act,
as enacted by subsection (3), is deemed to
have come into force on April 23, 1996 and
also applies in relation to any supply made
before that day for which consideration
becomes due on or after that day or is paid
on or after that day without having become
due.
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| 1994, c. 9,
s. 28
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104. (1) The portion of section 2 of Part VI
of Schedule V to the Act before paragraph
(a) is replaced by the following:
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2. A supply made by a public institution of
any personal property or a service, but not
including a supply of
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| 1994, c. 9,
s. 28
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(2) Paragraphs 2(b) to (e) of Part VI of
Schedule V to the Act are replaced by the
following:
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(b) property or a service the supply of which
is deemed under Part IX of the Act to have
been made by the institution ;
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(c) property (other than capital property of
the institution or property that was ac
quired, manufactured or produced by the
institution for the purpose of making a
supply of the property) where, immediately
before the time tax would be payable in
respect of the supply if it were a taxable
supply, the property was used (otherwise
than in making the supply) in commercial
activities of the institution ;
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(d) capital property of the institution where,
immediately before the time tax would be
payable in respect of the supply if it were a
taxable supply, the property was used
(otherwise than in making the supply)
primarily in commercial activities of the
institution ;
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(e) tangible property that was acquired,
manufactured or produced by the institu
tion for the purpose of making a supply of
the property and was neither donated to the
institution nor used by another person
before its acquisition by the institution , or
any service supplied by the institution in
respect of such property, other than such
property or such a service supplied by the
institution under a contract for catering;
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(3) Paragraph 2(g) of Part VI of Schedule
V to the Act is replaced by the following:
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(g) property or a service made by the
institution under a contract for catering for
an event or occasion sponsored or arranged
by another person who contracts with the
institution for catering;
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(4) Subsections (1) to (3) apply to supplies
for which consideration becomes due after
1996 or is paid after 1996 without having
become due.
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| 1993, c. 27,
s. 165(1)
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105. (1) Section 3 of Part VI of Schedule
V to the Act is replaced by the following:
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3. A supply made by a public institution of
an admission to a fund-raising dinner, ball,
concert, show or like fund-raising event where
part of the consideration for the supply may
reasonably be regarded as an amount that is
donated to the institution and in respect of
which a receipt referred to in subsection
110.1(2) or 118.1(2) of the Income Tax Act
may be issued or could be issued if the
recipient of the supply were an individual.
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3.1. A supply by way of sale of personal
property or a service made by a public
institution in the course of a fund-raising
activity of the institution, but not including
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(a) a supply of any property or service
where
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(i) the institution makes supplies of such
property or services in the course of that
activity, or
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(ii) the agreement for the supply entitles
the recipient to receive from the institu
tion property or services,
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on a regular or continuous basis throughout
the year or a significant portion of the year;
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(b) a supply of property or a service
included in paragraph 2(a), (b), (c), (d) or
(k); or
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(c) a supply of an admission in respect of a
place of amusement at which the principal
activity is the placing of bets or the playing
of games of chance.
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(2) Subsection (1) applies to supplies for
which consideration becomes due after
1996 or is paid after 1996 without having
become due except that it does not apply to
supplies of admissions to a dinner, ball,
concert, show or like event for which
admissions have been supplied before 1997.
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| 1993, c. 27,
s. 166(1)
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106. (1) Section 5.1 of Part VI of Schedule
V to the Act is replaced by the following:
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5.1 A supply made by a public institution or
non-profit organization (other than a pre
scribed person) of a right, other than an
admission, to play or participate in a game of
chance (other than a prescribed game of
chance).
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(2) Subsection (1) applies to supplies for
which consideration becomes due after
1996 or is paid after 1996 without having
become due.
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107. (1) Paragraph 5.2(a) of Part VI of
Schedule V to the Act is replaced by the
following:
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(a) by a public institution or non-profit
organization (other than a prescribed per
son); or
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(2) Subsection (1) applies to supplies for
which consideration becomes due after
1996 or is paid after 1996 without having
become due.
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108. (1) Sections 6 to 8 of Part VI of
Schedule V to the Act are replaced by the
following:
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6. A supply by way of sale made by a public
service body to a recipient of tangible person
al property (other than capital property of the
body), or of a service purchased by the body
for the purpose of making a supply by way of
sale of the service, where the total charge for
the supply is the usual charge by the body for
such supplies to such recipients and
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(a) if the body does not charge the recipient
any amount as tax in respect of the supply,
the total charge for the supply does not, or
could not reasonably be expected to, exceed
the direct cost of the supply; and
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(b) if the body charges the recipient an
amount as tax in respect of the supply, the
consideration for the supply does not, or
could not reasonably be expected to, equal
or exceed the direct cost of the supply
determined without reference to tax im
posed under this Part.
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(2) Subsection (1) applies to supplies for
which all of the consideration becomes due
after 1996 or is paid after 1996 without
having become due.
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109. (1) Sections 9 and 10 of Part VI of
Schedule V to the Act are replaced by the
following:
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9. A supply made by a public sector body of
an admission in respect of a place of amuse
ment where the maximum consideration for a
supply by the body of such an admission does
not exceed one dollar.
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10. A supply made by a public sector body
of any property or service where all or
substantially all of the supplies of the property
or service by the body are made for no
consideration, but not including a supply of
blood or blood derivatives.
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(2) Section 9 of Part VI 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 10 of Part VI of Schedule V to
the Act, as enacted by subsection (1), is
deemed to have come into force on Decem
ber 17, 1990 except that, with respect to
supplies made on or before April 23, 1996,
the reference to ``des fournitures des biens
ou services'' in the French version of that
section shall be read as a reference to ``des
fournitures de tels biens ou services''.
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110. Paragraph 12(b) of Part VI of
Schedule V to the Act is replaced by the
following:
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(b) the program is provided primarily for
underprivileged individuals or individuals
with a disability.
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111. Section 13 of Part VI of Schedule V
to the Act is replaced by the following:
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13. A supply made by a public sector body
of board and lodging, or recreational services,
at a recreational camp or similar place under
a program or arrangement for providing the
board and lodging or services primarily to
underprivileged individuals or individuals
with a disability .
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