to a builder of the complex or of an addition thereto for the purpose of making residen tial units in the complex available to individuals referred to in paragraph (2)(b).
``grantor'' « subvention- neur »	``grantor'' means
	(a) a government or municipality, other than a corporation all or substantially all of whose activities are commercial acti vities or the supply of financial services or any combination thereof;
	(b) a band (within the meaning assigned by section 2 of the Indian Act);
	(c) a corporation that is controlled by a government, a municipality or a band referred to in paragraph (b) and one of the main purposes of which is to fund charitable or non-profit endeavours; and
	(d) a trust, board, commission or other body that is established by a government, municipality, band referred to in para graph (b) or corporation described in paragraph (c) and one of the main purposes of which is to fund charitable or non-profit endeavours.
Subsidized residential complexes	(2) For the purposes of subsections 191(1) to (4), where
	(a) a builder of a residential complex or an addition thereto is deemed under any of subsections 191(1) to (4) to have, at any time, made and received a supply of the complex or addition,
	(b) at least 10% of the residential units in the complex are intended to be supplied to
	(i) seniors,
	(ii) youths,
	(iii) students,
	(iv) individuals with a disability,
	(v) individuals in distress or individuals in need of assistance,
	(vi) individuals whose eligibility for occupancy of the units or for reduced lease payments is dependent on a means or income test,
	(vii) individuals for whose benefit no other persons (other than public sector bodies) pay consideration for the sup plies of the units and who either pay no consideration for the supplies or pay consideration that is significantly less than the consideration that could reason ably be expected to be paid for compara ble supplies made by a person in the business of making such supplies for the purpose of earning a profit, or
	(viii) any combination of individuals described in any of subparagraphs (i) to (vii), and
	(c) except where the builder is a govern ment or a municipality, the builder, at or before that time, has received or can reasonably expect to receive government funding in respect of the complex,
	the amount of tax in respect of the supply cal culated on the fair market value of the com plex or addition, as the case may be, is deemed to be equal to the greater of
	(d) 7% of the fair market value at that time of the complex or addition, as the case may be, and
	(e) the total of all tax that was payable by the builder in respect of
	(i) real property that forms part of the complex or addition, as the case may be, or
	(ii) an improvement to that real property.
	(2) Subsection (1) applies after April 23. 1996 but does not apply to a residential complex or an addition thereto where
	(a) the builder of the complex or addition, as the case may be,
	(i) received from a grantor on or before that day, or
	(ii) because of a letter of intent, memo randum of understanding or other document received from a grantor on or before that day, has a reasonable expectation of receiving from the grantor
	government funding in respect of the complex; and
	(b) the construction or substantial reno vation of the complex or addition, as the case may be, began on or before that day and is substantially completed on or before April 23, 1998.
	39. (1) Section 193 of the Act is amended by adding the following after subsection (2):
Redemption of real property	(3) Where
	(a) for the purposes of satisfying in whole or in part a debt or obligation owing by a person (in this subsection referred to as the ``debtor''), a creditor exercises a right under an Act of Parliament or the legisla ture of a province or an agreement relating to a debt security to cause the supply of real property, and
	(b) under the Act or the agreement, the debtor has a right to redeem the property,
	the following rules apply:
	(c) the debtor is not entitled to claim an input tax credit under this section in respect of the property unless the time limit for redeeming the property has expired and the debtor has not redeemed the property, and
	(d) where the debtor is entitled to claim the input tax credit, that input tax credit is for the reporting period in which the time limit for redeeming the property expires.
	(2) Subsection (1) is deemed to have come into force on April 24, 1996.
1993, c. 27, s. 63(1)	40. (1) Section 198 of the Act is replaced by the following:
Use in supply of financial services	198. For the purposes of this Part, to the extent that a registrant who is neither a listed financial institution nor a person who is a financial institution because of paragraph 149(1)(b) uses property as capital property of the registrant in the making of supplies of financial services that relate to commercial activities of the registrant,
	(a) where the registrant is a financial institution because of paragraph 149(1)(c), the registrant is deemed to use the property in those commercial activities only to the extent that the registrant does not use the property in activities of the registrant that relate to
	(i) credit cards or charge cards issued by the registrant, or
	(ii) the making of any advance, the lending of money or the granting of any credit; and
	(b) in any other case , the registrant is deemed to use the property in those com mercial activities.
	(2) Subsection (1) applies in taxation years of registrants beginning after April 23, 1996.
	40.1 (1) Paragraphs (a) and (b) of subsec tion 208(2) of the Act are renumbered as paragraphs (c) and (d) respectively and the portion of that subsection before paragraph (a) is replaced by the following:
Individual beginning use in commercial activities	(2) For the purposes of this Part, where an individual who is a registrant last acquired real property for use as capital property of the individual and
	(a) primarily for the personal use and enjoyment of the individual or a related individual, or
	(b) not for use in commercial activities of the individual,
	and the individual begins, at a particular time, to use the property as capital property in com mercial activities of the individual and not pri marily for the personal use and enjoyment of the individual or a related individual, the indi vidual is deemed
	(2) Subsection (1) is deemed to have come into force on October 1, 1992.
1993, c. 27, s. 81(1)	41. (1) Paragraph 215.1(1)(c) of the Act is replaced by the following:
	(c) within two years after the day the tax was paid, the person files with the Minister an application, in prescribed form contain ing prescribed information, for a rebate of the tax,
1993, c. 27, s. 81(1)	(2) Paragraph 215.1(2)(d) of the Act is replaced by the following:
	(d) within two years after the day the amount was paid as tax under this Division, the person files with the Minister an ap plication, in prescribed form containing prescribed information, for a rebate of the amount,
1993, c. 27, s. 81(1)	(3) Paragraph 215.1(3)(d) of the Act is replaced by the following:
	(d) within two years after the day the amount was paid as tax under this Division, the person files with the Minister an ap plication, in prescribed form containing prescribed information, for a rebate of the amount,
	(4) Subsections (1) to (3) apply to rebates in respect of amounts paid as tax after June 1996.
1993, c. 27, s. 82(1)	41.1 (1) Subsection 216(5) of the Act is replaced by the following:
Application of Part IX and Tax Court of Canada Act	(5) The provisions of this Part and of the Tax Court of Canada Act that apply to an appeal taken under section 302 apply, with such modifications as the circumstances require, to an appeal taken under subsection 67(1) of the Customs Act from a decision of the Deputy Minister made under section 63 or 64 of that Act in a determination of the tax status of goods as if the decision of the Deputy Minister were a confirmation of an assessment or a reassessment made by the Minister under subsection 301(3) or (4) as a consequence of a notice of objection filed under subsection 301(1.1) by the person to whom the Deputy Minister is required to give notice under section 63 or 64 of the Customs Act, as the case may be, of the decision.
	(2) Subsection (1) applies to any appeal from a decision made under section 63 or 64 of the Customs Act in respect of a deter mination of tax status made after April 1996.
1993, c. 27, s. 83(1)	42. (1) The portion of section 217 of the Act before paragraph (a) of the definition ``imported taxable supply'' is replaced by the following:
Meaning of ``imported taxable supply''	217. In this Division, ``imported taxable supply'' means
	(2) The portion of subparagraph (a)(iv) of the definition ``imported taxable supply'' in section 217 of the Act before clause (A) is replaced by the following:
	(iv) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of tangible personal property that is
1993, c. 27, s. 83(2)	(3) The portion of paragraph (b) of the definition ``fourniture taxable importée'' in section 217 of the French version of the Act before subparagraph (i) is replaced by the following:
	b) la fourniture taxable d'un bien meuble corporel, sauf une fourniture détaxée ou visée par règlement, effectuée par une personne non-résidente qui n'est pas in scrite aux termes de la sous-section d de la section V, au profit d'un acquéreur qui est un inscrit, si les conditions suivantes sont réunies :
	(4) The portion of paragraph (b.1) of the definition ``fourniture taxable importée'' in section 217 of the French version of the Act before subparagraph (i) is replaced by the following:
	b.1) la fourniture taxable d'un bien meuble corporel, sauf une fourniture détaxée ou visée par règlement, effectuée, à un mo ment donné, par une personne non-rési dente qui n'est pas inscrite aux termes de la sous-section d de la section V, au profit d'un acquéreur donné qui réside au Canada, si les conditions suivantes sont réunies :
	(5) The portion of paragraph (c) of the definition ``fourniture taxable importée'' in section 217 of the French version of the Act before subparagraph (i) is replaced by the following:
	c) la fourniture taxable d'un bien meuble incorporel, sauf une fourniture détaxée ou visée par règlement, effectuée à l'étranger au profit d'une personne qui réside au Canada, à l'exclusion de la fourniture d'un bien qui, selon le cas :
	(6) The definition ``reporting period'' in section 217 of the Act is repealed.
	(7) Subsections (1) to (6) are deemed to have come into force on January 1, 1997.
1990, c. 45, s. 12(1)	43. (1) Section 219 of the Act is replaced by the following:
Filing of returns and payment of tax	219. Where tax under this Division is payable by a person,
	(a) where the person is a registrant, the person shall, on or before the day on or before which the person's return under section 238 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Receiver General and report the tax in that return; and
	(b) in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed in formation.
	(2) Subsection (1) is deemed to have come into force on January 1, 1997.
1990, c. 45, s. 12(1)	43.1 (1) Subsection 221(4) of the Act is replaced by the following:
Definitions	(4) In subsection (3), ``continuous outbound freight movement'' and ``shipper'' have the same meanings as in Part VII of Schedule VI.
	(2) Subsection (1) is deemed to have come into force on December 17, 1990.
1990, c. 45, s. 12(1); 1993, c. 27, s. 203 (Sch. I, item 1(a))	44. (1) Subsections 225(3) and (4) of the Act are replaced by the following:
Restriction	(3) An amount shall not be included in the total for B in the formula set out in subsection (1) for a particular reporting period of a person to the extent that the amount was claimed or included as an input tax credit or deduction in determining the net tax for a preceding reporting period of the person unless
	(a) the person was not entitled to claim the amount in determining the net tax for the preceding period only because the person did not satisfy the requirements of subsec tion 169(4) in respect of the amount before the return for that preceding period was filed; and
	(b) where the person is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax credit in assessing the net tax of the person for that preceding reporting period,
	(i) the person reports in writing to the Minister, at or before the time the return for the particular reporting period is filed, that the person made an error in claiming that amount in determining the net tax of the person for that preceding period, and
	(ii) where the person does not report the error to the Minister at least three months before the time limited by subsection 298(1) for assessing the net tax of the person for that preceding period expires, the person pays, at or before the time the return for the particular reporting period is filed, the amount and any applicable penalty and interest to the Receiver General.
Restriction	(3.1) An amount shall not be included in the total for B in the formula set out in subsection (1) for a reporting period of a person to the extent that , before the end of the period, the amount became refundable to the person under this or any other Act of Parliament or was remitted to the person under the Financial Administration Act or the Customs Tariff.
Limitation	(4) An input tax credit of a person for a particular reporting period of the person shall not be claimed by the person unless it is claimed in a return under this Division filed by the person on or before the day that is
	(a) where the person is a specified person during the particular reporting period,
	(i) if the input tax credit is in respect of property or a service supplied to the person by a supplier who did not, before the end of the particular reporting period, charge the tax in respect of the supply that became payable during the particular reporting period and the person pays that tax after the end of the particular report ing period and before the input tax credit is claimed, the earlier of