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(14) The definitions ``hospital author
ity'', ``improvement'', ``mobile home'',
``school authority'', ``university'' and
``used tangible personal property'' in sub
section 123(1) of the Act, as enacted by
subsection (1), and subsection (2) are
deemed to have come into force on April 24,
1996 except that
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(a) for the purposes of section 254 of the
Act, the said definition ``mobile home''
also applies to supplies of mobile homes
made before that day for which consider
ation becomes due on or after that day or
is paid on or after that day without having
become due; and
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(b) for the purposes of applying the
provisions of Part IX of the Act to a
supply of land (including a site in a trailer
park) made by way of lease, licence or
similar arrangement to the owner, lessee
or person in occupation or possession of
a mobile home (within the meaning
assigned by subsection 123(1) of the Act,
as amended by subsection (1)) for a
period that begins on or before April 23,
1996 and ends after that day, the provi
sion of the land for the part of the period
that is before April 24, 1996, and the
provision of the land for the remainder of
the period, are each deemed to be a
separate supply and the supply of the
land for the remainder of the period is
deemed to be made on April 24, 1996.
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(15) The definitions ``officer'' and
``short-term accommodation'' in subsec
tion 123(1) of the Act, as enacted by
subsection (1), subsections (3), (6) and (11)
and the definitions ``inter vivos trust'',
``office'', ``personal representative'', ``per
sonal trust'', ``self-contained domestic es
tablishment'' and ``testamentary trust'' in
subsection 123(1) of the Act, as enacted by
subsection (12), are deemed to have come
into force on December 17, 1990, except
that
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(a) in applying the definition ``short-term
accommodation'',
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(i) that definition shall be read without
reference to ``continuous'' with respect
to supplies made before September 15,
1992, and
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(ii) subparagraph (b)(i) of that defini
tion does not apply in respect of any
rebate under section 252.1 or 252.4 of
the Act for which an application (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 re
ceived by the Minister of National
Revenue before April 23, 1996; and
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(b) in applying the definition ``personal
trust'',
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(i) that definition shall be read without
reference to ``that is a personal trust
(within the meaning assigned by sub
section 248(1) of the Income Tax Act)''
in relation to supplies made on or
before April 23, 1996, and
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(ii) the reference in that definition to
``individuals, charities or public insti
tutions'' shall be read as a reference to
``individuals or charities'' in relation
to supplies made before January 1,
1997.
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(16) Paragraph (j) of the definition ``fi
nancial service'' in subsection 123(1) of the
Act, as enacted by subsection (4), applies to
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(a) any supply for which consideration
becomes due after April 23, 1996 or is
paid after that day without having be
come due; and
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(b) any supply for which all of the
consideration became due or was paid on
or before that day unless
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(i) the supplier 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 supplier 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 for
a rebate in respect of that amount or a
return in which the supplier claimed
the amount as a deduction in respect of
an adjustment, refund or credit of the
amount under subsection 232(1) of the
Act that was not deemed to have been
so claimed under paragraph 296(5)(a)
of the Act as a result of an assessment
made after that day
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and, with respect to supplies for which all of
the consideration became due or was paid
on or before that day, paragraph (j) shall be
read without reference to clause (ii)(B) of
that paragraph.
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(17) Paragraph (j.1) of the definition
``financial service'' in subsection 123(1) of
the Act, as enacted by subsection (4),
applies to
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(a) any supply for which consideration
becomes due after April 23, 1996 or is
paid after that day without having be
come due; and
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(b) any supply for which all of the
consideration became due or was paid on
or before that day where
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(i) the supplier 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 supplier 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 for
a rebate in respect of that amount or a
return in which the supplier claimed a
deduction in respect of an adjustment
refund or credit of the amount under
subsection 232(1) of the Act that was
not deemed to have been so claimed
under paragraph 296(5)(a) of the Act
as a result of an assessment made after
that day
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and, with respect to services provided be
fore October 1992, paragraph (j.1) shall be
read as follows:
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(j.1) the service of providing an insurer or
a person who supplies a service referred
to in paragraph (j) with an appraisal of the
damage, other than loss, caused to prop
erty,
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(18) Subsection (5) is deemed to have
come into force on December 17, 1990 but
does not apply to any supply in respect of
which the supplier did not, on or before
December 7, 1994, charge or collect any
amount as or on account of tax under Part
IX of the Act.
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(19) Subsection (7) applies
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(a) for the purpose of determining any
rebate under section 259 of the Act for
which an application is received by the
Minister of National Revenue on or after
April 23, 1996 or is deemed under para
graph 296(5)(a) of the Act to have been
filed as a result of an assessment made
after that day; and
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(b) for all other purposes after 1996.
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(20) Except for the purpose of determin
ing any amount (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) that
is claimed as a deduction, in respect of any
adjustment, refund or credit under subsec
tion 232(1) of the Act, in a return under
Division V of Part IX of the Act received by
the Minister of National Revenue before
April 23, 1996 or that is claimed in an
application under Division VI of that Part
received by the Minister before that day,
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(a) subsection (8) is deemed to have come
into force on September 30, 1992; and
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(b) paragraph (f) of the definition ``resi
dential complex'' in subsection 123(1) of
the Act as it read before September 30,
1992 shall, in its application to any supply
the agreement for which was entered into
after September 14, 1992 and before
September 30, 1992, be read as follows:
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(f) all or substantially all of the supplies
of residential units in the building by way
of lease, licence or similar arrangement
are, or are expected to be, for periods of
continuous possession or use of less than
sixty days;
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(21) Subsection (9) is deemed to have
come into force on September 15, 1992 but
does not apply for the purpose of determin
ing 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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(22) The definitions ``telecommunication
service'' and ``telecommunications facil
ity'' in subsection 123(1) of the Act, as
enacted by subsection (12), apply in relation
to supplies made after April 23, 1996.
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2. (1) Subsection 132(1) of the Act is
amended by striking out the word ``or'' at
the end of paragraph (b), by adding the
word ``or'' at the end of paragraph (c) and
by adding the following after paragraph
(c):
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(d) in the case of an individual, if the
individual is deemed under any of para
graphs 250(1)(b) to (f) of the Income Tax Act
to be resident in Canada at that time.
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(2) Subsection (1) applies after April 23,
1996.
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| 1990, c. 45,
s. 12(1)
|
3. (1) The portion of section 135 of the Act
before paragraph (a) and paragraphs
135(a) and (b) are replaced by the following:
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| Sponsorship
of public
sector bodies
|
135. For the purposes of this Part, where a
public sector body makes
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(a) a supply of a service, or
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(b) a supply by way of licence of the use of
a copyright, trade-mark, trade-name or
other similar property of the body,
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(2) Subsection (1) applies to supplies
made after September 1992.
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| 1993, c. 27,
s. 15(1)
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4. (1) Paragraphs 136(2)(a) and (b) of the
Act are replaced by the following:
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(a) real property that is
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(i ) a residential complex,
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(ii ) land, a building or part of a building
that forms or is reasonably expected to
form part of a residential complex, or
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(iii) a residential trailer park, and
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(b) other real property that is not part of the
property referred to in paragraph (a) ,
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(2) Subsection (1) is deemed to have come
into force on December 17, 1990.
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| 1994, c. 9,
s. 4(1)
|
5. (1) Paragraph 141.01(1)(a) of the Act is
replaced by the following:
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(a) a business of the person;
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(2) Section 141.01 of the Act is amended
by adding the following after subsection (1):
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| Meaning of
``consideratio
n''
|
(1.1) In subsections (1.2), (2) and (3),
``consideration'' does not include nominal
consideration.
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| Grants and
subsidies
|
(1.2) Where a registrant receives an amount
that is not consideration for a supply and is a
grant, subsidy, forgivable loan or other form of
assistance provided by a person who is
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(a) a government, a municipality or a band
(within the meaning assigned by section 2
of the Indian Act),
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(b) a corporation that is controlled by a
person referred to in paragraph (a) and one
of the main purposes of which is to provide
such assistance, or
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(c) a trust, board, commission or other body
that is established by a person referred to in
paragraph (a) or (b) and one of the main
purposes of which is to provide such
assistance,
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and the assistance can reasonably be consid
ered to be provided for the purpose of funding
an activity of the registrant that involves the
making of taxable supplies for no consider
ation, the amount is, for the purposes of this
section, deemed to be consideration for those
supplies.
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| 1994, c. 9,
s. 4(1)
|
(3) Paragraph 141.01(2)(a) of the Act is
replaced by the following:
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(a) for consumption or use in the course of
commercial activities of the person, to the
extent that the property or service is ac
quired or imported by the person for the
purpose of making taxable supplies for
consideration in the course of that endea
vour; and
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| 1994, c. 9,
s. 4(1)
|
(4) Subparagraph 141.01(2)(b)(i) of the
Act is replaced by the following:
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(i) for the purpose of making supplies in
the course of that endeavour that are not
taxable supplies made for consideration ,
or
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| 1994, c. 9,
s. 4(1)
|
(5) Paragraph 141.01(3)(a) of the Act is
replaced by the following:
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(a) in the course of commercial activities of
the person, to the extent that the consump
tion or use is for the purpose of making
taxable supplies for consideration in the
course of that endeavour; and
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| 1994, c. 9,
s. 4(1)
|
(6) Subparagraph 141.01(3)(b)(i) of the
Act is replaced by the following:
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(i) for the purpose of making supplies in
the course of that endeavour that are not
taxable supplies made for consideration ,
or
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| 1994, c. 9,
s. 4(1)
|
(7) Paragraphs 141.01(5)(a) and (b) of the
Act are replaced by the following:
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(a) the extent to which properties or ser
vices are acquired or imported by the person
for the purpose of making taxable supplies
for consideration or for other purposes, and
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(b) the extent to which the consumption or
use of properties or services is for the
purpose of making taxable supplies for
consideration or for other purposes,
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(8) Subsection (1) is deemed to have come
into force on April 24, 1996.
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|
(9) Subsections (2) to (7) are deemed to
have come into force on December 17, 1990.
|
|
| 1990, c. 45,
s. 12(1)
|
6. (1) Subparagraph 142(1)(c)(i) of the
Act is replaced by the following:
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(i) the property may be used in whole or
in part in Canada, or
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| 1990, c. 45,
s. 12(1)
|
(2) Paragraph 142(1)(e) of the Act is
repealed.
|
|
| 1990, c. 45,
s. 12(1)
|
(3) Paragraph 142(2)(e) of the Act is
repealed.
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(4) Subsections (1) to (3) apply to supplies
made after April 23, 1996.
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7. (1) The Act is amended by adding the
following after section 142:
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| Billing
location
|
142.1 (1) For the purposes of this section,
the billing location for a telecommunication
service supplied to a recipient is in Canada if
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(a) where the consideration payable for the
service is charged or applied to an account
that the recipient has with a person who
carries on the business of supplying tele
communication services and the account
relates to a telecommunications facility that
is used or is available for use by the
recipient to obtain telecommunication ser
vices, that telecommunications facility is
ordinarily located in Canada; and
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(b) in any other case, the telecommunica
tions facility used to initiate the service is
located in Canada.
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Place of
supply of
telecom-
munication
service
|
(2) Notwithstanding section 142 and sub
ject to section 143, for the purposes of this
Part, a supply of a telecommunication service
is deemed to be made in Canada where
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(a) in the case of a telecommunication
service of making telecommunications fa
cilities available, the facilities or any part
thereof are located in Canada; and
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(i) the telecommunication is emitted and
received in Canada, or
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(ii) the telecommunication is emitted or
received in Canada and the billing loca
tion for the service is in Canada.
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(2) Subsection (1) applies to supplies
made after April 23, 1996.
|
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| 1990, c. 45,
s. 12(1)
|
8. (1) Section 145 of 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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9. (1) Paragraph 148(1)(b) of the Act is
replaced by the following:
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