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(b) the said definition ``direct cost'' also
applies to supplies 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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(14) The definitions ``hospital
authority'', ``improvement'', ``mobile
home'', ``school authority'', ``university''
and ``used tangible personal property'' in
subsection 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
consideration 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
provision 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
subsection 123(1) of the Act, as enacted by
subsection (1), subsections (3), (6) and (11)
and the definitions ``inter vivos trust'',
``office'', ``personal representative'',
``personal trust'', ``self-contained domestic
establishment'' 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
definition does not apply for the
purpose of determining any rebate
under section 252.1 or 252.4 of the Act
payable to a person in respect of a
supply to the person of a complex or
unit under a timeshare arrangement
entered into in writing 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
subsection 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
institutions'' 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
``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
become 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
National 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
become 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
National 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
before 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
property,
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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
paragraph 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
determining 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
subsection 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
``residential 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
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 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
subsection 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
facility'' 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
paragraphs 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)
|
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
``consideration''
|
(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
considered to be provided for the purpose of
funding an activity of the registrant that
involves the making of taxable supplies for no
consideration, 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
acquired or imported by the person 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)
|
(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
consumption 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
services 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
|
|
| 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:
|
|
| 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
telecommunication services and the
account relates to a telecommunications
facility that is used or is available for use by
the recipient to obtain telecommunication
services, that telecommunications facility
is ordinarily located in Canada; and
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(b) in any other case, the
telecommunications facility used to initiate
the service is located in Canada.
|
|
Place of
supply of
telecommu-
nication
service
|
(2) Notwithstanding section 142 and
subject 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
facilities 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
location for the service is in Canada.
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(2) Subsection (1) applies to supplies
made after April 23, 1996.
|
|
| 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.
|
|
| 1990, c. 45,
s. 12(1)
|
9. (1) Paragraph 148(1)(b) of the Act is
replaced by the following:
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|