(b) $30,000 or, where the person is a public service body, $50,000, and
1990, c. 45, s. 12(1)	(2) Paragraph 148(2)(b) of the Act is replaced by the following:
	(b) $30,000 or, where the person is a public service body, $50,000, and
	(3) Subsections (1) and (2) are deemed to have come into force on April 23, 1996.
1990, c. 9, s. 6(1)	10. (1) The portion of subsection 148.1(2) of the Act before paragraph (a) is replaced by the following:
Charity and public institution as small supplier	(2) For the purposes of this Part, a person that is a charity or a public institution at any time in a particular fiscal year of the person is a small supplier throughout the particular fiscal year if
1990, c. 9, s. 6(1)	(2) Paragraphs 148.1(2)(b) and (c) of the Act are replaced by the following:
	(b) the particular fiscal year is the second fiscal year of the person and the gross revenue of the person for the first fiscal year of the person was $250,000 or less; or
	(c) the particular fiscal year is not the first or second fiscal year of the person and the gross revenue of the person for either of the two fiscal years of the person immediately preceding the particular fiscal year was $250,000 or less.
	(3) Subsection (1) is deemed to have come into force on January 1, 1997.
	(4) Subsection (2) is deemed to have come into force on April 23, 1996.
1993, c. 27, s. 24(2)	11. (1) Subsection 149(1) of the Act is amended by striking out the word ``or'' at the end of paragraph (a) and by replacing paragraph (b) with the following:
	(b) the total (in this paragraph referred to as the ``financial revenue'') of all amounts each of which is an amount that is interest, a dividend (other than a dividend in kind or a patronage dividend) or a separate fee or charge for a financial service and that is included in computing, for the purposes of the Income Tax Act, the person's income, or, where the person is an individual, the person's income from a business, for the taxation year of the person preceding the particular year exceeds the greater of
	(i) 10% of the total of
	(A) the amount that would, but for subsection (4), be the financial revenue, and
	(B) the total of all consideration that became due in that preceding taxation year, or that was paid in that preceding taxation year without having become due, to the person for supplies (other than supplies by way of sale of capital property of the person and supplies of financial services) made by the person, and
	(ii) the amount determined by the formula
	$10,000,000 x A/365
	where
	A is the number of days in that preceding taxation year; or
	(c) the total of all amounts each of which is an amount that is included in computing, for the purposes of that Act, the person's income, or, where the person is an individual, the person's income from a business, for that preceding taxation year and that is interest, or a separate fee or charge, with respect to
	(i) a credit card or charge card issued by the person, or
	(ii) the making of an advance, the lending of money or the granting of credit
	exceeds
	(iii) the amount determined by the formula
	$1,000,000 x A/365
	where
	A is the number of days in that preceding taxation year.
1993, c. 27, s. 24(3)	(2) Subsection 149(4) of the Act is replaced by the following:
Exclusion of interest and dividend	(4) In determining a total for a person under paragraph (1)(b) or (c), there shall not be included interest, or any dividend, from a corporation related to the person.
Charities, municipali- ties, etc.	(4.1) Paragraphs (1)(b) and (c) do not apply for the purpose of determining if a person is a financial institution throughout a particular taxation year where the person is
	(a) at the beginning of the particular year,
	(i) a charity, municipality, school authority, hospital authority, public college or university, or
	(ii) a non-profit organization that operated, otherwise than for profit, a health care facility within the meaning of paragraph (c) of the definition of that expression in section 1 of Part II of Schedule V; or
	(b) on the last day of the taxation year of the person preceding the particular year, a qualifying non-profit organization (within the meaning of subsection 259(2)).
	(3) Subsections (1) and (2) apply to taxation years beginning after April 23, 1996.
1990, c. 45, s. 12(1)	12. (1) Subsections 150(1) and (2) of the Act are replaced by the following:
Election for exempt supplies	150. (1) For the purposes of this Part, where at any time a person who is a member of a closely related group of which a listed financial institution is a member files an election made jointly by the person and a corporation that is also a member of the group at that time, every supply between the person and the corporation of property by way of lease, licence or similar arrangement or of a service that is made at a time when the election is in effect and that would, but for this subsection, be a taxable supply is deemed to be a supply of a financial service.
Exception	(2) Subsection (1) does not apply to an imported taxable supply (within the meaning assigned by section 217) or to property held or services rendered by a member of a closely related group as a participant in a joint venture with another person at a time when an election under section 273 between the member and the other person is in effect.
	(2) Subsection (1) applies to any supply for which consideration becomes due after December 7, 1994 or is paid after that day without having become due except that tax under Division IV of Part IX of the Act shall not be payable in respect of any consideration that became due or was paid on or before that day where that tax would not, but for subsection (1), be payable in respect of the supply.
	13. (1) Section 153 of the Act is amended by adding the following after subsection (3):
Used tangible personal property trade-ins	(4) Where, at the time a supplier makes a supply of tangible personal property to a recipient, the supplier accepts, in full or partial consideration for the supply, other property (in this subsection and subsection (5) referred to as the ``trade-in'') that
	(a) is used tangible personal property or a leasehold interest therein, and
	(b) is acquired for consumption, use or supply in the course of a commercial activity of the supplier,
	and the recipient is not required to collect tax in respect of the supply of the trade-in, the value of the consideration for the supply made by the supplier is deemed, for the purposes of this Part, to be equal to the amount, if any, by which the value of the consideration for that supply (as otherwise determined under this Part) exceeds
	(c) except where paragraph (d) applies, the amount credited to the recipient in respect of the trade-in, and
	(d) where the supplier and the recipient are not dealing with each other at arm's length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership thereof is transferred to the supplier, that fair market value.
Exception	(5) Subsection (4) does not apply
	(a) for the purpose of determining, for the purposes of any provision of this Part or any Schedule to this Act other than Schedules I to IV, whether the value of consideration for a supply of property equals, exceeds or is less than another amount specified in the provision;
	(b) for the purposes of section 148 or 249; or
	(c) to any supply of a trade-in that is a zero-rated supply, a supply made outside Canada or a supply in respect of which no tax is payable because of subsection 156(2) or paragraph 167(1.1)(a).
	(2) Subsection (1) applies to supplies made after April 23, 1996 other than any supply to a recipient of particular property for which the supplier accepted, as full or partial consideration under an agreement in writing entered into before July 1996, other tangible personal property (in this subsection referred to as the ``trade-in'') where the supplier charged or collected tax in respect of the supply of the particular property calculated without reference to the amount credited by the supplier to the recipient in respect of the trade-in.
1990, c. 45, s. 12(1)	14. (1) Section 154 of the Act is replaced by the following:
Other taxes	154. For the purposes of this Part, the consideration for a supply of property or a service includes any tax, duty or fee (other than a prescribed tax, duty or fee, or tax under this Part, payable by the recipient in respect of the supply) imposed under an Act of Parliament or the legislature of a province in respect of the supply, production, importation, consumption or use of the property or service that is payable by the recipient or is payable or collectible by the supplier.
	(2) Subsection (1) is deemed to have come into force on December 17, 1990.
1993, c. 27, s. 26(1)	15. (1) Subsection 155(2) of the Act is replaced by the following:
Exception	(2) Subsection (1) does not apply to a supply of property or a service by a person where
	(a) an amount is deemed under section 173 to be the total consideration for the supply; or
	(b) in the absence of subsection (1),
	(i) the person, because of subsection 170(1), would not be entitled to claim an input tax credit in respect of the acquisition or importation of the property or service by the person,
	(ii) subsection 172(2) would apply to the supply, or
	(iii) the supply would be an exempt supply included in Part V.1 or VI of Schedule V.
	(2) Subsection (1) applies to supplies made after April 23, 1996 except that subparagraph 155(2)(b)(iii) of the Act, as enacted by subsection (1), shall, in respect of supplies for which all of the consideration becomes due or is paid before 1997, be read as follows:
	(iii) the supply would be included in any of sections 6 to 10 of Part VI of Schedule V.
1993, c. 27, s. 30(1)	16. (1) Section 164 of the Act is repealed.
	(2) Subsection (1) applies to supplies made after 1996 except that it does not apply to supplies of admissions to a dinner, ball, concert, show or like event for which the supplier has supplied admissions before 1997.
1990, c. 45, s. 12(1); 1993, c. 27, s. 31(1)	17. (1) The portion of subsection 165(3) of the Act before subparagraph (c)(i) is replaced by the following:
Pay telephones	(3) Where the consideration for a supply of a telecommunication service is paid by depositing coins in a coin-operated telephone, the tax payable in respect of the supply is equal to
	(a) zero where the amount deposited for the supply does not exceed $0.25; and
	(b) in any other case, the amount computed in accordance with subsection (1), except that where that amount is the total of a multiple of $0.05 and a fraction of $0.05, the fraction
	(2) Section 165 of the Act is amended by adding the following after subsection (3):
Coin- operated devices	(3.1) The tax payable in respect of a supply of tangible personal property dispensed from, or a service rendered through the operation of, a mechanical coin-operated device that is designed to accept only a single coin as the total consideration for the supply is equal to
	(a) zero where the amount computed in accordance with subsection (1) is less than $0.025;
	(b) five cents where the amount computed in accordance with subsection (1) is equal to or greater than $0.025 but less than $0.05; and
	(c) in any other case, the amount computed in accordance with subsection (1).
	(3) Subsection (1) applies to any supply for which the recipient pays consideration after April 23, 1996.
	(4) Subsection (2) applies to supplies made after April 23, 1996.
1990, c. 45, s. 12(1)	18. (1) Paragraph 167(2)(b) of the Act is replaced by the following:
	(b) the estate of the deceased individual makes a supply, in accordance with the individual's will or the laws relating to the succession of property on death, of the property to another individual who is a beneficiary of the estate and a registrant,
1993, c. 27, s. 32(2)	(2) Paragraph 167(2)(d) of the Act is replaced by the following:
	(d) the estate and the other individual jointly elect under this subsection,
	(3) Subsections (1) and (2) are deemed to have come into force on December 17, 1990.
1993, c. 27, s. 35(4)	19. (1) Paragraph 169(4)(b) of the Act is replaced by the following:
	(b) where the credit is in respect of real property supplied by way of sale to the registrant in circumstances in which subsection 221(2) applies, the registrant has reported the tax in respect of the supply in a return filed under this Part.
	(2) Subsection (1) is deemed to have come into force on January 1, 1997.
	20. (1) Subsection 170(1) of the Act is amended by adding the following after paragraph (a):
	(a.1) a supply or an importation of property or a service that is acquired or imported by the registrant for consumption or use by the registrant (or, where the registrant is a partnership, an individual who is a member of the partnership) in relation to any part (in this paragraph referred to as the ``work space'') of a self-contained domestic establishment in which the registrant or the individual, as the case may be, resides unless the work space
	(i) is the principal place of business of the registrant, or
	(ii) is used exclusively for the purpose of earning income from a business and is used on a regular and continuous basis for meeting clients, customers or patients of the registrant in respect of the business;
	(2) Subsection (1) applies to property imported after April 23, 1996 and to supplies for which all of the consideration becomes due after that day or is paid after that day without having become due.
1990, c. 45, s. 12(1); 1993, c. 27, s. 39(1)(E)	21. (1) The portion of subsection 172(2) of the Act before paragraph (a) is replaced by the following: