(2) Subsection (1) comes into force on April 1, 1997.
	173. (1) Paragraph 179(1)(c) of the Act, as amended by subsection 30(2), is replaced by the following:
	(c) the registrant is deemed to have made to the non-resident person, and the non-resident person is deemed to have received from the registrant, a taxable supply of the property,
	(c.1) where physical possession of the property was so transferred at a place in a participating province, that supply is, subject to subsections (2) and (3), deemed to have been made in that province,
	(c.2) that supply is deemed to have been made for consideration, that becomes due and is paid at that time, equal to
	(i) where the registrant has caused physical possession of the property to be transferred to a consignee to whom the non-resident person has supplied the property for no consideration, nil, and
	(ii) in any other case, the fair market value of the property at that time, and
1993, c. 27, s. 44(3)	(2) Paragraph 179(6)(b) of the Act is replaced by the following:
	(b) does not claim an input tax credit in respect of the property,
	(3) Subsections (1) and (2) come into force on April 1, 1997.
1993, c. 27, s. 46(1)	174. (1) Subsection 181(1) of the Act is replaced by the following:
Definitions	181. (1) The definitions in this subsection apply in this section.
``coupon'' « bon »	``coupon'' includes a voucher, receipt, ticket or other device but does not include a gift certificate.
``tax fraction'' « fraction de taxe »	``tax fraction'' of a coupon value or of the discount or exchange value of a coupon means
	(a) where the coupon is accepted in full or partial consideration for a supply made in a participating province, the fraction
	A/B
	where
	A is the total of 7% and the tax rate for that participating province, and
	B is the total of 100% and the percentage determined for A; and
	(b) in any other case, 7/107.
1993, c. 27, s. 46(1)	(2) Subsection 181(3) of the Act is replaced by the following:
Acceptance of non- reimbursable coupon	(3) Where at any time a registrant accepts, in full or partial consideration for a taxable supply of property or a service (other than a zero-rated supply), a coupon that entitles the recipient of the supply to a reduction of the price of the property or service equal to a fixed dollar amount specified in the coupon or a fixed percentage, specified in the coupon, of the price (the amount of which reduction is, in each case, referred to in this subsection as the ``coupon value'') and the registrant can reasonably expect not to be paid an amount for the redemption of the coupon by another person,
	(a) the registrant shall, for the purposes of this Part, treat the coupon as
	(i) reducing the value of the consideration for the supply as provided for in subsection (4), or
	(ii) a partial cash payment that does not reduce the value of the consideration for the supply; and
	(b) where the registrant treats the coupon as a partial cash payment that does not reduce the value of the consideration for the supply, paragraphs (2)(a) to (c) apply in respect of the supply and the coupon and the registrant may claim an input tax credit for the registrant's reporting period that includes that time equal to the tax fraction of the coupon value.
1994, c. 9, s. 10(1)	(3) Paragraph 181(5)(c) of the Act is replaced by the following:
	(c) where the supply is not a zero-rated supply and the coupon entitled the recipient to a reduction of the price of the property or service equal to a fixed dollar amount specified in the coupon or a fixed percentage, specified in the coupon, of the price (the amount of which reduction is, in each case, referred to in this subsection as the ``coupon value'') the particular person, if a registrant (other than a registrant who is a prescribed registrant for the purposes of subsection 188(5)) at that time, may claim an input tax credit for the reporting period of the particular person that includes that time equal to the tax fraction of the coupon value, unless all or part of that coupon value is an amount of an adjustment, refund or credit to which subsection 232(3) applies.
	(4) Subsections (1) to (3) come into force on April 1, 1997.
1993, c. 29, s. 46(2)	175. (1) Paragraph 181.1(e) of the Act is replaced by the following:
	(e) the registrant may claim an input tax credit for the reporting period of the registrant that includes that time equal to the product obtained when the amount of the rebate is multiplied by the fraction (in this section referred to as the ``tax fraction in respect of the rebate'')
	A/B
	where
	A is
	(i) where tax under subsection 165(2) was payable in respect of the supply of the property or service to the particular person, the total of 7% and the tax rate of the participating province in which that supply was made, and
	(ii) in any other case, 7%, and
	B is the total of 100% and the percentage determined for A, and
1993, c. 27, s. 46(2)	(2) The description of A in paragraph 181.1(f) of the Act is replaced by the following:
	A is the tax fraction in respect of the rebate,
	(3) Subsections (1) and (2) come into force on April 1, 1997.
	176. (1) Paragraphs 182(1)(a) and (b) of the Act, as enacted by subsection 32(1), are replaced by the following:
	(a) the person is deemed to have paid, at that time, an amount of consideration for the supply equal to the amount determined by the formula
	(A/B) x C
	where
	A is 100%,
	B is
	(i) where tax under subsection 165(2) was payable in respect of the supply, the total of 107% and the tax rate for the participating province in which the supply was made, and
	(ii) in any other case, 107%, and
	C is the amount paid, forfeited or extinguished, or by which the debt or obligation was reduced, as the case may be; and
	(b) the registrant is deemed to have collected, and the person is deemed to have paid, at that time, all tax in respect of the supply that is calculated on that consideration, which is deemed to be equal to
	(i) where tax under subsection 165(2) was payable in respect of the supply, the total of the tax under that subsection and under subsection 165(1) calculated on that consideration, and
	(ii) in any other case, tax under subsection 165(1) calculated on that consideration.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 47(1)	177. (1) Paragraph 183(4)(a) of the Act is replaced by the following:
	(a) to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula
	(A/B) x C
	where
	A is
	(i) where the supply is made in a participating province, the total of 7% and the tax rate for that province, and
	(ii) in any other case, 7%,
	B is the total of 100% and the percentage determined for A, and
	C is the fair market value of the property at that time; and
1993, c. 27, s. 47(1)	(2) Subparagraph 183(5)(b)(i) of the Act is replaced by the following:
	(i) to have made, at the particular time, a taxable supply of the property and to have collected, at the particular time, tax in respect of that supply equal to the amount determined by the formula
	(A/B) x C
	where
	A is
	(A) where the property is situated in a participating province at the particular time, the total of 7% and the tax rate for that province, and
	(B) in any other case, 7%,
	B is the total of 100% and the percentage determined for A, and
	C is the fair market value of the property at the time it was seized or repossessed, and
	(3) The portion of subparagraph 183(6)(a)(ii) of the Act after clause (B), as enacted by subsection 33(3), is replaced by the following:
	to have paid, immediately after the particular time, all tax payable in respect of the supply, which is deemed to be equal to the amount determined by the formula
	(A/B) x C
	where
	A is
	(A) where the property is situated in a participating province at the particular time and was seized or repossessed within three years after the implementation date for that province (within the meaning assigned by section 348 ) or the property is situated in a non-participating province at the particular time, 7% and
	(B) in any other case, the total of 7% and the tax rate for the participating province in which the property is situated at the particular time,
	B is the total of 100% and the percentage determined for A, and
	C is the fair market value of the property at the time it was seized or repossessed; and
1993, c. 27, s. 47(1)	(4) Paragraph 183(6)(b) of the Act is replaced by the following:
	(b) where tax would have been payable had the property been purchased in Canada from the person at the time it was seized or repossessed, the creditor is deemed to have made, at the particular time, a taxable supply of the property and to have collected, at the particular time, all tax payable in respect of that supply, which is deemed to be equal to the amount determined by the formula
	(A/B) x C
	where
	A is
	(i) where the property is situated in a participating province at the particular time, the total of 7% and the tax rate for that province, and
	(ii) in any other case, 7%,
	B is the total of 100% and the percentage determined for A, and
	C is the fair market value of the property at the time it was seized or repossessed.
1993, c. 27, s. 47(3)	(5) The portion of paragraph 183(7)(d) of the Act before the description of B is replaced by the following:
	(d) to have paid, immediately before that time, all tax payable in respect of the supply deemed under paragraph (c) to have been received, which is deemed to be equal to the amount determined by the formula
	A - B
	where
	A is
	(i) where
	(A) the property was seized or repossessed in a participating province by the creditor within three years after the implementation date for that province (within the meaning assigned by section 348 ) and the particular supply is either made outside Canada or is a zero-rated supply, or
	(B) either the property was seized or repossessed in a non-participating province or the particular supply is made in a non-participating province,
	tax under subsection 165(1) calculated on that consideration, and
	(ii) in any other case, the total of
	(A) tax under subsection 165(1) calculated on that consideration, and