222. (1) Paragraph 254(2)(d) of the Act is replaced by the following:

    (d) the particular individual has paid all of the tax under Division II payable in respect of the supply of the complex or unit and in respect of any other supply to the individual of an interest in the complex or unit (the total of which tax under subsection 165(1) is referred to in this subsection as the ``total tax paid by the particular individual''),

1990, c. 45, s. 12(1)

(2) Paragraph 254(2)(h) of the French version of the Act is replaced by the following:

    h) si la contrepartie totale est de 350 000 $ ou moins, un montant égal à 8 750 $ ou, s'il est inférieur, le montant représentant 36 % du total de la taxe payée par le particulier ;

(3) Section 254 of the Act is amended by adding the following after subsection (2):

Rebate in Nova Scotia

(2.1) Where an individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of such a rebate under subsection (4), in respect of a single unit residential complex or a residential condo minium unit that is for use, in Nova Scotia, as the primary place of residence of the individu al or a relation of the individual or the individual would be so entitled if the total consideration (within the meaning of para graph (2)(c)) in respect of the complex or unit were less than $450,000, the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and the amount determined by the formula 

                              A x B

where

A is 18.75%; and

B is the total of all tax under subsection 165(2) payable in respect of the supply of the com plex or unit to the individual and in respect of any other supply to the individual of an interest in the complex or unit.

(4) Subsection 254(3) of the Act, as enacted by subsection 63(1), is replaced by the following:

Application for rebate

(3) A rebate under this section in respect of a residential complex or residential condo minium unit shall not be paid to an individual unless the individual files an application for the rebate within two years after the day ownership of the complex or unit is trans ferred to the individual.

(5) Paragraph 254(4)(c) of the Act, as enacted by subsection 63(2), is replaced by the following:

    (c) the individual, within two years after the day ownership of the complex or unit is transferred to the individual under the agreement for the supply, submits to the builder in prescribed manner an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under subsec tion (2) or (2.1) in respect of the complex or unit if the individual applied therefor within the time allowed for such an application,

1990, c. 45, s. 12(1)

(6) Paragraph 254(4)(e) of the Act is replaced by the following:

    (e) the tax payable in respect of the supply has not been paid at the time the individual submits an application to the builder for the rebate and, if the individual had paid the tax and made application for the rebate, the rebate would have been payable to the individual under subsection (2) or (2.1,), as the case may be ,

1990, c. 45, s. 12(1)

(7) The portion of subsection 254(5) of the Act before paragraph (a) is replaced by the following:

Forwarding of application by builder

(5) Notwithstanding subsections (2) to (3), where an application of an individual for a rebate under this section in respect of a single unit residential complex or a residential condominium unit is submitted under subsec tion (4) to the builder of the complex or unit,

(8) Subsections (1) to (7) come into force on April 1, 1997.

223. (1) Paragraph 254.1(2)(a) of the Act, as amended by subsection 64(2), is replaced by the following:

    (a) under an agreement entered into be tween a particular individual and a builder of a residential complex that is a single unit residential complex or a residential condo minium unit, the builder makes to the particular individual

      (i) one or more exempt supplies under a long-term lease of, or a supply by way of an assignment of a long-term lease of, the land attributable to the complex, and

      (ii) an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the com plex is situated,

1993, c. 27, s. 110(1)

(2) Paragraph 254.1(2)(h) of the Act is replaced by the following:

    (h) where the fair market value referred to in paragraph (c) is not more than $374,500, an amount equal to the lesser of $8,750 and 2.34% of the total (in this subsection referred to as the ``total consideration'') of all amounts each of which is the consider ation payable by the particular individual to the builder for the supply by way of sale to the particular individual of the building or part of a building referred to in paragraph (a) or of any other structure that forms part of the complex, other than consideration that can reasonably be regarded as rent for the supplies of the land attributable to the complex or as consideration for the supply of an option to purchase that land, and

(3) Subsection 254.1(2.1) of the Act, as enacted by subsection 64(3), and subsection 254.1(3) of the Act, as enacted by subsection 64(4), are replaced by the following:

Rebate in Nova Scotia

(2.1) Where an individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of such a rebate under subsection (4), in respect of a residential complex situated in Nova Scotia or would be so entitled if the fair market value of the complex, at the time possession of the com plex is given to the individual under the agreement for the supply of the complex to the individual, were less than $481,500, the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and 1.39% of the total consideration (within the meaning of paragraph (2)(h)) in respect of the complex.

Exception

(2.2) A rebate under this section shall not be paid in respect of a residential complex where the builder of the complex is not required, because of an Act of Parliament (other than this Act) or any other law, to pay or remit the tax that the builder is deemed to have paid and collected under subsection 191(1) in respect of a supply of the complex deemed to have been made under that subsec tion.

Application for rebate

(3) A rebate under this section in respect of a residential complex shall not be paid to an individual unless the individual files an application for the rebate within two years after the day possession of the complex is transferred to the individual.

(4) Paragraph 254.1(4)(b) of the Act, as enacted by subsection 64(5), is replaced by the following:

    (b) the individual, within two years after the day possession of the complex is transferred to the individual under the agreement for the supply, submits to the builder in pre scribed manner an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under subsection (2) or (2.1) in respect of the complex if the individual applied for it within the time allowed for such an application, and

(5) Subsections (1) to (4) come into force on April 1, 1997.

224. (1) Subsection 255(3) of the Act, as enacted by subsection 65(1), is replaced by the following:

Rebate in Nova Scotia

(2.1) Where an individual has acquired a share of the capital stock of a cooperative housing corporation for the purpose of using a residential unit in a residential complex of the corporation that is situated in Nova Scotia as the primary place of residence of the individual or a relation of the individual and the individual is entitled to a rebate under subsection (2) in respect of the share or would be so entitled if the total (in this subsection referred to as the ``total consideration'') of all amounts, each of which is the consideration payable for the supply to the individual of the share or an interest in the corporation, com plex or unit, were less than $481,500, the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and 1.39% of the total consideration.

Application for rebate

(3) A rebate under this section in respect of a share of the capital stock of a cooperative housing corporation shall not be paid to an individual unless the individual files an ap plication for the rebate within two years after the day ownership of the share is transferred to the individual.

(2) Subsection (1) comes into force on April 1, 1997.

1990, c. 45, s. 12(1)

225. (1) Paragraph 256(2)(c) of the Act is replaced by the following:

    (c) the particular individual has paid tax in respect of the supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of the supply to, or importation by , the individual of any improvement thereto or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(1) and sections 212 and 218 is referred to in this subsection as the ``total tax paid by the particular individual''),

1993, c. 27, s. 112(3)

(2) Paragraph 256(2)(e) of the French version of the Act is replaced by the following:

    e) si la juste valeur marchande visée à l'alinéa b) est d'au plus 350 000 $, 8 750 $ ou, s'il est inférieur, le montant représen tant 36 % du total de la taxe payée par le particulier avant l'envoi de la demande de remboursement au ministre;

1993, c. 27, s. 112(3)

(3) The description of A in paragraph 256(2)(f) of the French version of the Act is replaced by the following:

A représente 8 750 $ ou, s'il est inférieur, le montant représentant 36 % du total de la taxe payée par le particulier avant l'envoi de la demande de rembourse ment au ministre,

1993, c. 27, s. 112(4)

(4) Subsection 256(2.1) of the Act is replaced by the following:

Rebate in Nova Scotia

(2.1) Where

    (a) an individual is entitled to a rebate under subsection (2) in respect of a residential complex that the individual has constructed or has engaged another person to construct and that is for use, in Nova Scotia, as the primary place of residence of the individual or a relation of the individual or the individual would be so entitled if the fair market value of the complex, at the time the construction thereof is substantially com pleted, were less than $450,000, and

    (b) the individual has paid all of the tax payable by the individual in respect of the supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of the supply to, or importation, or bringing into Nova Scotia, by the individual of any improve ment to the complex or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(2), and sections 212.1, 218.1, 220.05, 220.06 and 220.07 is re ferred to in this subsection as the ``total tax in respect of the province paid by the individual''),

the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and 18.75% of the total tax in respect of the province paid by the individual.

Mobile homes and floating homes

(2.2) For the purposes of this section, where

    (a) a particular individual purchases, im ports or brings into Nova Scotia a mobile home or floating home that has never been used or occupied by any individual as a place of residence or lodging and does not file with the Minister, or submit to the supplier, an application for a rebate in respect of the home under section 254 or 254.1,

    (b) the particular individual is acquiring, importing or bringing into Nova Scotia the mobile home or floating home for use as the primary place of residence of the particular individual or of a relation of the particular individual, and

    (c) the first individual to occupy the mobile home or floating home at any time is the particular individual or a relation referred to in paragraph (b), or the particular individ ual at any time transfers ownership of the home under an agreement for an exempt supply by way of sale of the home,

the particular individual is deemed to have constructed the mobile home or floating home and to have substantially completed the construction immediately before the earlier of the times referred to in paragraph (c) and, in the case of a mobile home or floating home imported by the individual, any use or occupa tion of the home outside Canada is deemed not to be use or occupation of the home.

(5) The portion of subsection 256(3) of the Act before paragraph (a), as enacted by subsection 66(3), is replaced by the follow ing:

Application for rebate

(3) A rebate under this section in respect of a residential complex shall not be paid to an individual unless the individual files an ap plication for the rebate within two years after the earliest of

(6) Subsections (1) to (5) come into force on April 1, 1997.

1993, c. 27, s. 113(1)

226. (1) The description of A in subsec tion 256.1(1) of the Act is replaced by the following:

A is the total (in this subsection referred to as the ``total tax charged in respect of the land'') of the tax that was or would, but for section 167, have been payable by the land lord in respect of the last acquisition of the land by the landlord and the tax that was payable by the landlord in respect of im provements to the land acquired, imported or brought into a participating province by the landlord after the land was last so ac quired, and

(2) Subsection (1) comes into force on April 1, 1997.

1993, c. 27, s. 114(1)

227. (1) Subsection 257(1) of the Act is replaced by the following:

Non-
registrant sale of real property

257. (1) Where a person who is not a registrant makes a particular taxable supply of real property by way of sale, the Minister shall, subject to subsection (2), pay a rebate to the person equal to the lesser of

    (a) the basic tax content of the property at the particular time , and

    (b) the tax that is or would, but for section 167, be payable in respect of the particular taxable supply.

(2) Subsection (1) applies to supplies of real property made on or after April 1, 1997.

1993, c. 27, s. 115(2)

228. (1) Subparagraph (a)(i) of the defini tion ``non-creditable tax charged'' in sub section 259(1) of the Act is replaced by the following:

        (i) tax in respect of the supply, im portation or bringing into a participat ing province of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable (other than tax deemed to have been paid by the person or in respect of which the person is not entitled to claim an input tax credit only because of subsection 226(4)),

(2) Subsection 259(3) of the Act, as enacted by subsection 69(5), is replaced by the following:

Rebate for persons other than designated municipali-
ties

(3) Where a person (other than a listed financial institution, a registrant prescribed for the purposes of subsection 188(5) and a person designated to be a municipality for the purposes of this section) 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 selected public service body, charity or quali fying non-profit organization, the Minister shall, subject to subsections (4.1), (4.2) and (5), pay a rebate to the person equal to the prescribed percentage of the non-creditable tax charged in respect of property or a service (other than a prescribed property or service) for the claim period.

(3) Subsection 259(4) of the Act, as amended by subsection 69(6), is replaced by the following:

Rebate for designated municipali-
ties

(4) Where a person is, on the last day of a claim period of the person or of the person's fiscal year that includes that claim period, designated to be a municipality for the purposes of this section in respect of activities (in this subsection referred to as the ``desig nated activities'') specified in the designation, the Minister shall, subject to subsections (4.1), (4.2), (4.3) and (5), pay a rebate to the person in respect of property or a service (other than a prescribed property or service) equal to the total of all amounts, each of which is an amount determined by the formula 

                              A x B x C

where

A is the prescribed percentage;

B is an amount that is included in the total tax charged in respect of the property or service for the claim period and is an amount of tax in respect of a supply made to, or the im portation or bringing into a participating province of the property by, the person at any time, an amount deemed to have been paid or collected at any time by the person, an amount required to be added under sub section 129(7) in determining the person's net tax as a result of a branch or division of the person becoming a small supplier divi sion at any time, or an amount required to be added under paragraph 171(4)(b) in de termining the person's net tax as a result of the person ceasing, at any time, to be a reg istrant ; and

C is the extent (expressed as a percentage) to which the person intended, at that time, to consume, use or supply the property or ser vice in the course of the designated activi ties.

(4) The portion of subsection 259(4.1) of the Act after paragraph (b) and before paragraph (c), as enacted by subsection 69(7), is replaced by the following:

subject to subsection (4.2) , the rebate, if any, payable to the person under subsection (3) or (4) in respect of property or a service for a claim period is equal to the total of