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112. Section 15 of Part VI of Schedule V
to the Act is replaced by the following:
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15. A supply made by a public sector body
of food or beverages to seniors, underprivi
leged individuals or individuals with a dis
ability under a program established and
operated for the purpose of providing pre
pared food to such individuals in their places
of residence and any supply of food or
beverages made to the public sector body for
the purpose of the program.
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| 1993, c. 27,
s. 170(1)(f)
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113. (1) The portion of section 17 of Part
VI of Schedule V to the Act before para
graph (a) is replaced by the following:
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17. A supply of a membership in a public
sector body (other than a membership in a club
the main purpose of which is to provide
dining, recreational or sporting facilities or in
a registered party) where each member does
not receive a benefit by reason of the member
ship, other than
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(2) Subsection (1) applies to supplies
made after April 23, 1996 but does not
apply to any supply of a membership for
which the supplier issued an offer in writ
ing, or an invoice, to the recipient of the
supply before June 1996.
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113.1 (1) Part VI of Schedule V to the Act
is amended by adding the following after
section 18:
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18.1 A supply of a membership in a
registered party.
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18.2 A supply made by a registered party to
a person where part of the consideration for
the supply may reasonably be regarded as an
amount (in this section referred to as the
``amount contributed'') that is contributed to
the registered party and the person can claim
a deduction or credit in determining tax
payable by the person under the Income Tax
Act or a similar Act of the legislature of a
province in respect of the total of such
amounts contributed.
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(2) Section 18.1 of Part VI of Schedule V
to the Act, as enacted by subsection (1),
applies to supplies made after April 23,
1996 other than a supply for which the
supplier issued an offer in writing, or an
invoice, to the recipient of the supply before
June 1996.
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(3) Section 18.2 of Part VI of Schedule V
to the Act, as enacted by subsection (1),
applies to supplies made after 1996 other
than supplies of admissions to an event for
which any admissions are supplied before
1997.
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114. (1) Paragraph 20(e) of Part VI of
Schedule V to the Act is replaced by the
following:
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(e) a supply of a service of providing
information, or of any certificate or other
document, in respect of
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(i) the title to, or any right or estate in,
property ,
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(ii) any encumbrance or assessment in
respect of property, or
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(iii) the zoning of real property;
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(2) Paragraph 20(h) of Part VI of Sched
ule V to the Act is replaced by the following:
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(h) a supply of a service of collecting
garbage, including recyclable materials ,
and
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(3) 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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(4) Subsection (2) is deemed to have come
into force on December 17, 1990, except
that, with respect to supplies of services
performed before 1997, paragraph 20(h) of
Part VI of Schedule V to the Act, as enacted
by subsection (2), shall be read as follows:
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(h) a supply of a service of collecting
garbage, including recyclable materials,
but not including a supply of a service that
is not part of the basic garbage collection
service supplied by the government or
municipality on a regularly scheduled ba
sis, and
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| 1993, c. 23,
ss. 173(1),
174(1)
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115. (1) Sections 21 to 24 of Part VI of
Schedule V to the Act are replaced by the
following:
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21. A supply of a municipal service made by
or on behalf of a government or municipality
to owners or occupants of real property
situated in a particular geographic area where
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(a) the owners or occupants have no option
but to receive the service, or
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(b) the service is supplied because of a
failure by an owner or occupant to comply
with an obligation imposed under a law,
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but not including a supply of a service of test
ing or inspecting any property for the purpose
of verifying or certifying that the property
meets particular standards of quality or is suit
able for consumption, use or supply in a par
ticular manner.
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21.1 A supply made by a municipality or a
board, commission or other body established
by a municipality of a service of
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(a) installing, replacing, repairing or re
moving street or road signs or barriers,
street or traffic lights or property similar to
any of the foregoing;
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(b) removing snow, ice or water;
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(c) removing, cutting, pruning, treating or
planting vegetation;
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(d) repairing or maintaining roads, streets,
sidewalks or similar or adjacent property;
or
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(e) installing accesses or egresses.
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22. A supply of a service, made by a
municipality or by an organization that oper
ates a water distribution, sewerage or drainage
system and that is designated by the Minister
to be a municipality for the purposes of this
section, of installing, repairing, maintaining
or interrupting the operation of a water
distribution, sewerage or drainage system.
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23. A supply of
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(a) unbottled water (other than a zero-rated
supply and a supply of water dispensed in
single servings to consumers through a
vending machine or at a permanent estab
lishment of the supplier) when made by a
person other than a government or by a
government designated by the Minister to
be a municipality for the purposes of this
section, or
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(b) the service of delivering water when the
service is supplied by the supplier of the
water and that supply of water is included in
paragraph (a) .
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24. A supply made to a member of the
public of a municipal transit service or of a
public passenger transportation service desig
nated by the Minister to be a municipal transit
service.
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(2) Section 21 of Part VI of Schedule V to
the Act, as enacted by subsection (1),
applies to supplies for which consideration
becomes due after April 23, 1996 or is paid
after that day without having become due.
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(3) Sections 21.1 and 22 of Part VI of
Schedule V to the Act, as enacted by
subsection (1), apply to supplies for which
consideration becomes due after 1996 or is
paid after 1996 without having become due.
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(4) Sections 23 and 24 of Part VI of
Schedule V to the Act, as enacted by
subsection (1), apply to supplies for which
all of the consideration becomes due after
April 23, 1996 or is paid after that day
without having become due.
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| 1993, c. 27,
s. 175(1)
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116. (1) Paragraph 25(c) of Part VI of
Schedule V to the Act is replaced by the
following:
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(c) real property 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 body as an
office or in the course of commercial
activities or of making exempt supplies;
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| 1993, c. 27,
s. 175(2)
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(2) Subparagraph 25(f)(i) of Part VI of
Schedule V to the Act is replaced by the
following:
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(i) lease, where the period throughout
which continuous possession or use of
the property is provided under the lease
is less than one month,
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(3) Section 25 of Part VI of Schedule V to
the Act is amended by striking out the word
``or'' at the end of paragraph (g), by adding
the word ``or'' at the end of paragraph (h)
and by adding the following after para
graph (h):
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(i) real property the last supply of which to
the body was deemed to have been made
under subsection 183(1) of the Act.
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(4) Subsection (1) applies to supplies
made after April 23, 1996.
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(5) Subsection (2) 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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(6) Subsection (3) applies to
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(a) any supply the agreement for which
was entered into by a public service body
after April 23, 1996; and
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(b) any supply the agreement for which
was entered into by a public service body
on or before that day unless
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(i) the body did not, on or before that
day, charge or collect any amount as or
on account of tax under Part IX of the
Act in respect of the supply, or
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(ii) the body charged or collected an
amount as or on account of tax under
that Part in respect of the supply and,
before that day, the Minister of Nation
al Revenue received an application
under subsection 261(1) of the Act
(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 that day) for a
rebate in respect of that amount or a
return under Division V of that Part in
which the body claimed a deduction in
respect of an adjustment, refund or
credit of the amount under subsection
232(1) of the Act (other than a deduc
tion deemed under that paragraph to
have been claimed as a result of an
assessment made after that day).
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| 1993, c. 27,
s. 176(1)
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117. (1) The portion of section 28 of Part
VI of Schedule V to the Act after paragraph
(e) is replaced by the following:
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but not including
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(f) a supply of electricity, gas, steam or
telecommunication services made by a
municipal body or a para-municipal orga
nization, or a branch or division thereof,
that acts as a public utility, or
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(g) any supply made or received by
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(i) a provincially established designated
body,
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(ii) a para-municipal organization desig
nated under section 259 of the Act or
section 22 or 23, or
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(iii) another organization referred to in
paragraph (e),
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otherwise than in the course of the desig
nated activities of the body or organization,
as the case may be.
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(2) Subsection (1) applies to supplies for
which consideration becomes due after
April 23, 1996 or is paid after that day
without having become due.
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118. (1) The definition ``practitioner'' in
section 1 of Part I of Schedule VI to the Act
is repealed.
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(2) The definition ``prescription'' in sec
tion 1 of Part I of Schedule VI to the Act is
replaced by the following:
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``prescription'' means a written or verbal or
der, given to a pharmacist by a medical
practitioner, directing that a stated amount
of any drug or mixture of drugs specified in
the order be dispensed for the individual
named in the order.
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(3) Section 1 of Part I of Schedule VI to
the Act is amended by adding the following
in alphabetical order:
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``medical practitioner'' means a person who is
entitled under the laws of a province to
practise the profession of medicine or den
tistry;
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(4) Subsections (1) to (3) are deemed to
have come into force on April 23, 1996.
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119. (1) Paragraphs 3(a) and (b) of Part I
of Schedule VI to the Act are replaced by the
following:
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(a) by a medical practitioner to an individu
al for the personal consumption or use of the
individual or an individual related thereto;
or
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(b) on the prescription of a medical practi
tioner for the personal consumption or use
of the individual named in the prescription.
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(2) Subsection (1) applies to supplies
made after April 23, 1996.
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120. The heading ``MEDICAL DE
VICES'' before section 1 of Part II of
Schedule VI to the Act is replaced by the
following:
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