1990, c. 45, s. 12(1)	182. (1) Paragraph 192(a) of the Act is replaced by the following:
	(a) to have made and received a taxable supply, in the province in which the complex is situated and at the earlier of the time the renovation is substantially completed and the time ownership of the complex is transferred, for consideration equal to the total of all amounts each of which is an amount in respect of the renovation or alteration (other than an amount of consideration paid or payable by the person for a financial service or for any property or service in respect of which the person is required to pay tax) that would be included in determining the adjusted cost base to the person of the complex for the purposes of the Income Tax Act if the complex were capital property of the person and the person were a taxpayer under that Act; and
	(2) Subsection (1) comes into force on April 1, 1997.
	183. (1) The formula in subsection 193(1) of the Act and the portion of that subsection after the formula are replaced by the following:
	A x B
	where
	A is 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, and
	B is the percentage that, immediately before the particular time, the use of the property otherwise than in commercial activities of the registrant was of the total use of the property.
1993, c. 27, s. 57(3)	(2) Subsection 193(2) of the Act is replaced by the following:
Sale by public sector bodies	(2) Where at a particular time a registrant that is a public sector body (other than a financial institution) makes a particular taxable supply of real property by way of sale (other than a supply that is deemed under subsection 200(2) or 206(5) to have been made) and, immediately before the time tax becomes payable in respect of the particular taxable supply, the property was not used by the registrant primarily in commercial activities of the registrant, except where subsection (1) applies, the registrant may, notwithstanding section 170 and Subdivision d, claim an input tax credit for the reporting period in which tax in respect of the particular taxable supply became payable or is deemed to have been collected, as the case may be, 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.
	(3) Subsections (1) and (2) apply to supplies made on or after April 1, 1997.
1993, c. 27, s. 58(1)	184. (1) Paragraph 194(a) of the Act is replaced by the following:
	(a) the tax payable in respect of the supply is deemed to be equal to the amount determined by the formula
	(A/B) x C
	where
	A is
	(i) where tax under subsection 165(2) was payable in respect of the supply, the total of 7% and the tax rate for the participating province in which the supply was made, and
	(ii) in any other case, 7%,
	B is the total of 100% and the percentage determined for A, and
	C is the consideration for the supply; and
	(2) Subsection (1) applies to supplies of real property the ownership and possession of which are transferred to the recipient of the supply after March 1997.
1993, c. 27, s. 59(1)	185. (1) Section 195 of the Act is replaced by the following:
Prescribed property	195. For the purposes of this Part, where a person acquires or imports prescribed property or brings it into a participating province for use as capital property of the person, the property is deemed to be personal property and not real property.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 61(2)	186. (1) Section 196 of the Act is renumbered as subsection 196(1) and is amended by adding the following:
Intended and actual use	(2) For the purposes of this Part, where a person at any time brings capital property of the person into a participating province from a non-participating province and the person was using the property to a particular extent in a particular way immediately after the property or a portion thereof was last acquired or imported by the person, the person is deemed to bring it into the participating province for use to the particular extent in the particular way.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 61(2)	187. (1) Subparagraph 196.1(b)(ii) of the Act is replaced by the following:
	(ii) in any other case, the basic tax content of the property at the particular time.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, ss. 64(1), 65(1)	188. (1) Sections 198.1 and 198.2 of the Act are repealed.
	(2) Subsection (1) comes into force on April 1, 1997.
1990, c. 45, s. 12(1)	189. (1) Subsection 199(2) of the Act is replaced by the following:
Acquisition of capital personal property	(2) Where a registrant acquires or imports personal property or brings it into a participating province for use as capital property,
	(a) the tax payable by the registrant in respect of the acquisition, importation or bringing in of the property shall not be included in determining an input tax credit of the registrant for any reporting period unless the property was acquired, imported or brought in, as the case may be, for use primarily in commercial activities of the registrant; and
	(b) where the registrant acquires, imports or brings in the property for use primarily in commercial activities of the registrant, the registrant is deemed, for the purposes of this Part, to have acquired, imported or brought in the property, as the case may be, for use exclusively in commercial activities of the registrant.
1993, c. 27, s. 66(1)	(2) Paragraph 199(3)(b) of the Act is replaced by the following:
	(b) except where the supply is an exempt supply, to have paid, at the particular time, tax in respect of the supply equal to the basic tax content of the property at the particular time.
1990, c. 45, s. 12(1); 1993, c. 27, s. 66(2)	(3) Subsections 199(4) and (5) of the Act are replaced by the following:
Improvement to capital personal property	(4) Where a registrant acquires, imports or brings into a participating province an improvement to personal property that is capital property of the registrant, tax payable by the registrant in respect of the acquisition, importation or bringing in shall not be included in determining an input tax credit of the registrant unless, at the time that tax becomes payable or is paid without having become payable, the capital property is used primarily in commercial activities of the registrant.
Use of musical instrument	(5) For the purposes of subsections (2) and (3) and 200(2) and (3), where an individual who is a registrant uses a musical instrument that is capital property of the individual in an employment of the individual or in a business carried on by a partnership of which the individual is a member, that use is deemed to be use in commercial activities of the individual.
	(4) Subsections (1) to (3) come into force on April 1, 1997.
1990, c. 45, s. 12(1)	190. (1) Paragraphs 200(2)(a) and (b) of the Act are replaced by the following:
	(a) to have made, immediately before the particular time, a supply of the property by way of sale and to have collected, at the particular time, tax in respect of the supply equal to the basic tax content of the property at the particular time; and
	(b) to have received, at the particular time, a supply of the property by way of sale and to have paid, at the particular time, tax in respect of the supply equal to the basic tax content of the property at the particular time.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 68(1)	191. (1) Section 201 of the Act is replaced by the following:
Value of passenger vehicle	201. For the purpose of determining an input tax credit of a registrant in respect of a passenger vehicle that the registrant at a particular time acquires, imports or brings into a participating province for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition, importation or bringing in, as the case may be, of the vehicle is deemed to be the lesser of
	(a) the tax that was payable by the registrant in respect of the acquisition, importation or bringing in, as the case may be, of the vehicle; and
	(b) the amount determined by the formula
	(A x B) - C
	where
	A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time
	(i) where the registrant is bringing the vehicle into a participating province at the particular time, in that province, and
	(ii) in any other case, in Canada
	for consideration equal to the amount deemed under paragraph 13(7)(g) or (h) of the Income Tax Act to be, for the purposes of section 13 of that Act, the capital cost to a taxpayer of a passenger vehicle to which that paragraph applies,
	B is
	(i) where the registrant is deemed under subsection 199(3) or 206(2) or (3) to have acquired the vehicle or a portion thereof at the particular time, or the registrant is bringing the vehicle into a participating province at the particular time, and the registrant was previously entitled to claim a rebate under section 259 in respect of the vehicle or any improvement to it, the difference between 100% and the percentage prescribed for the purposes of that section that applied in determining the amount of that rebate, and
	(ii) in any other case, 100%; and
	C is
	(i) where the registrant is bringing the vehicle into a participating province at the particular time, the total of all input tax credits that the registrant was entitled to claim in respect of the last acquisition or importation of the vehicle by the registrant or in respect of any improvement to it acquired or imported by the registrant after the vehicle was last so acquired or imported, and
	(ii) in any other case, zero.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 69(1)	192. (1) Subsection 202(2) of the Act is replaced by the following:
Input tax credit on passenger vehicle or aircraft	(2) Where a registrant who is an individual or a partnership acquires or imports a passenger vehicle or aircraft or brings it into a participating province for use as capital property of the registrant, the tax payable (other than tax deemed to be payable under subsection (4)) by the registrant in respect of that acquisition, importation or bringing in, as the case may be, shall not be included in determining an input tax credit of the registrant unless the vehicle or aircraft was acquired or imported, or brought in, as the case may be, by the registrant for use exclusively in commercial activities of the registrant.
1993, c. 27, s. 69(3)	(2) The portion of subsection 202(3) of the Act before paragraph (a) is replaced by the following:
Improvement to passenger vehicle or aircraft	(3) Where a registrant who is an individual or a partnership acquires, imports or brings into a participating province an improvement to a passenger vehicle or aircraft that is capital property of the registrant, the tax payable by the registrant in respect of the improvement shall not be included in determining an input tax credit of the registrant unless, throughout the period
1993, c. 27, s. 69(4)	(3) The portion of subsection 202(4) of the Act before paragraph (a) is replaced by the following:
Non- exclusive use of passenger vehicle or aircraft	(4) Notwithstanding subsections (2) and (3), where a registrant who is an individual or a partnership at any time acquires or imports a passenger vehicle or aircraft, or brings it into a participating province, for use as capital property of the registrant but not for use exclusively in commercial activities of the registrant and tax is payable by the registrant in respect of the acquisition, importation or bringing in, as the case may require, for the purpose of determining an input tax credit of the registrant, the registrant is deemed
1993, c. 27, s. 69(4)	(4) The description of A in paragraph 202(4)(b) of the Act is replaced by the following:
	A is
	(i) in the case of an acquisition or importation in respect of which tax is payable only under subsection 165(1) or section 212 or 218, as the case may require, and in the case of an acquisition deemed to have been made under subsection (5) of a vehicle or aircraft in respect of which no tax under subsection 165(2) was payable by the registrant, 7/107,
	(ii) in the case of the bringing into a participating province of the vehicle or aircraft from a non-participating province and in the case of an acquisition in respect of which tax under section 220.06 is payable, 8/108, and
	(iii) in any other case, 15/115, and
	(5) Subsections (1) to (4) come into force on April 1, 1997.
1993, c. 27, ss. 70(1), (2)	193. (1) Subsection 203(1) of the Act is replaced by the following:
Sale of passenger vehicle	203. (1) Where a registrant, at a particular time in a reporting period of the registrant, makes a taxable supply by way of sale of a passenger vehicle that, immediately before the particular time, was used as capital property in commercial activities of the registrant, the registrant may, notwithstanding section 170, paragraphs 199(2)(a) and (4)(a) and subsection 202(1), claim an input tax credit for that period equal to the amount determined by the formula
	A x (B - C) / B
	where
	A is the basic tax content of the vehicle at the particular time;
	B is the total of
	(a) the tax that was payable by the registrant in respect of the last acquisition or importation of the vehicle by the registrant,
	(b) where the registrant brought the vehicle into a participating province after it was last acquired or imported by the registrant, the tax that was payable by the registrant in respect of bringing it into that province, and
	(c) the tax that was payable by the registrant in respect of improvements to the vehicle acquired, imported or brought into a participating province by the registrant after the property was last acquired or imported; and