(a) file an interim return for the period with the Minister within one month after the end of the period; and
	(b) file a final return for the period with the Minister within three months after the end of the fiscal year in which the period ends.
	(2) Subsection (1) applies to reporting periods that end after March 1997.
1993, c. 27, s. 100(2)	218. (1) The portion of paragraph 240(3)(d) of the Act after subparagraph (ii) is replaced by the following:
	where all or substantially all of the property of the other corporation is, for the purposes of section 186, property that was last acquired or imported by the other corporation for consumption, use or supply exclusively in the course of its commercial activities.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 107(1)	219. (1) The portion of subsection 252.4(1) of the French version of the Act before paragraph (a) is replaced by the following:
Rembourse- ment au promoteur d'un congrès étranger	252.4 (1) Sous réserve du paragraphe (2), le ministre rembourse le promoteur d'un congrès étranger, sur présentation par celui-ci d'une demande au cours de l'année suivant le jour du congrès, dans le cas où le promoteur paie la taxe payable relativement aux fournitures, importations ou transferts suivants :
1993, c. 27, s. 107(1)	(2) Paragraph 252.4(1)(c) of the Act is replaced by the following:
	(c) property that is imported or brought into a participating province by the sponsor, or an imported taxable supply (within the meaning assigned by section 217) of services that are acquired by the sponsor, for consumption, use or supply by the sponsor as related convention supplies,
1993, c. 27, s. 107(1)	(3) Paragraph 252.4(1)(e) of the Act is replaced by the following:
	(e) in any other case, the tax paid by the sponsor in respect of the supply or importation of the property or service or the bringing into a participating province of the property.
1993, c. 27, s. 107(1)	(4) Subsection 252.4(3) of the Act is replaced by the following:
Rebate to organizer	(3) Where an organizer of a foreign convention who is not registered under Subdivision d of Division V pays tax in respect of a supply of the convention facility or a supply, importation or the bringing into a participating province of related convention supplies, the Minister shall, on the application of the organizer filed within one year after the convention ends, pay a rebate to the organizer equal to the amount of that tax.
	(5) Subsections (1) to (4) come into force on April 1, 1997.
	220. (1) Paragraph 253(1)(a) of the Act, as enacted by subsection 62(1), is replaced by the following:
	(a) a musical instrument, motor vehicle, aircraft or any other property or a service is or would, but for subsection 272.1(1), be regarded as having been acquired, imported or brought into a participating province by an individual who is
	(2) Paragraphs 253(1)(a.1) and (b) of the Act, as enacted by subsection 62(1), and paragraph 253(1)(c) of the Act are replaced by the following:
	(a.1) in the case of an individual who is a member of a partnership, the instrument, vehicle, aircraft or other property or service acquired, imported or brought into a participating province was not acquired or imported by the individual on the account of the partnership,
	(b) the individual has paid the tax (in this subsection referred to as the ``tax paid by the individual'') payable in respect of the acquisition or importation of the property or service, or the bringing into a participating province of the property, as the case may be, and
	(c) in the case of an acquisition, importation or bringing into a participating province, of a musical instrument, the individual is not entitled to claim an input tax credit in respect of the instrument,
1993, c. 27, s. 108(1)	(3) The description of A in subsection 253(1) of the Act is replaced by the following:
	A is
	(a) where the tax paid by the individual includes only tax imposed under subsection 165(1) or section 212 or 218, 7/107,
	(b) where the tax paid by the individual does not include any tax imposed under any of those provisions, 8/108, and
	(c) in any other case, 15/115,
	(4) Subsections (1) to (3) come into force on April 1, 1997.
1990, c. 45, s. 12(1)	221. (1) Paragraph 254(2)(d) of the Act is replaced by the following:
	(d) the particular individual has paid all of the tax under Division II payable in respect of the supply of the complex or unit and in respect of any other supply to the individual of an interest in the complex or unit (the total of which tax under subsection 165(1) is referred to in this subsection as the ``total tax paid by the particular individual''),
1990, c. 45, s. 12(1)	(2) Paragraph 254(2)(h) of the French version of the Act is replaced by the following:
	h) si la contrepartie totale est de 350 000 $ ou moins, un montant égal à 8 750 $ ou, s'il est inférieur, le montant représentant 36 % du total de la taxe payée par le particulier;
	(3) Section 254 of the Act is amended by adding the following after subsection (2):
Rebate in Nova Scotia	(2.1) Where an individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of such a rebate under subsection (4), in respect of a single unit residential complex or a residential condominium unit that is for use, in Nova Scotia, as the primary place of residence of the individual or a relation of the individual or the individual would be so entitled if the total consideration (within the meaning of paragraph (2)(c)) in respect of the complex or unit were less than $450,000, the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and the amount determined by the formula
	A x B
	where
	A is 18.75%; and
	B is the total of all tax under subsection 165(2) payable in respect of the supply of the complex or unit to the individual and in respect of any other supply to the individual of an interest in the complex or unit.
	(4) Subsection 254(3) of the Act, as enacted by subsection 63(1), is replaced by the following:
Application for rebate	(3) A rebate under this section in respect of a residential complex or residential condominium unit shall not be paid to an individual unless the individual files an application for the rebate within two years after the day ownership of the complex or unit is transferred to the individual.
	(5) Paragraph 254(4)(c) of the Act, as enacted by subsection 63(2), is replaced by the following:
	(c) the individual, within two years after the day ownership of the complex or unit is transferred to the individual under the agreement for the supply, submits to the builder in prescribed manner an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under subsection (2) or (2.1) in respect of the complex or unit if the individual applied therefor within the time allowed for such an application,
1990, c. 45, s. 12(1)	(6) Paragraph 254(4)(e) of the Act is replaced by the following:
	(e) the tax payable in respect of the supply has not been paid at the time the individual submits an application to the builder for the rebate and, if the individual had paid the tax and made application for the rebate, the rebate would have been payable to the individual under subsection (2) or (2.1,), as the case may be,
1990, c. 45, s. 12(1)	(7) The portion of subsection 254(5) of the Act before paragraph (a) is replaced by the following:
Forwarding of application by builder	(5) Notwithstanding subsections (2) to (3), where an application of an individual for a rebate under this section in respect of a single unit residential complex or a residential condominium unit is submitted under subsection (4) to the builder of the complex or unit,
	(8) Subsections (1) to (7) come into force on April 1, 1997.
	222. (1) Paragraph 254.1(2)(a) of the Act, as amended by subsection 64(2), is replaced by the following:
	(a) under an agreement entered into between a particular individual and a builder of a residential complex that is a single unit residential complex or a residential condominium unit, the builder makes to the particular individual
	(i) one or more exempt supplies under a long-term lease of, or a supply by way of an assignment of a long-term lease of, the land attributable to the complex, and
	(ii) an exempt supply by way of sale of the building or part thereof in which the residential unit forming part of the complex is situated,
1993, c. 27, s. 110(1)	(2) Paragraph 254.1(2)(h) of the Act is replaced by the following:
	(h) where the fair market value referred to in paragraph (c) is not more than $374,500, an amount equal to the lesser of $8,750 and 2.34% of the total (in this subsection referred to as the ``total consideration'') of all amounts each of which is the consideration payable by the particular individual to the builder for the supply by way of sale to the particular individual of the building or part of a building referred to in paragraph (a) or of any other structure that forms part of the complex, other than consideration that can reasonably be regarded as rent for the supplies of the land attributable to the complex or as consideration for the supply of an option to purchase that land, and
	(3) Subsection 254.1(2.1) of the Act, as enacted by subsection 64(3), and subsection 254.1(3) of the Act, as enacted by subsection 64(4), are replaced by the following:
Rebate in Nova Scotia	(2.1) Where an individual is entitled to a rebate under subsection (2), or to be paid or credited the amount of such a rebate under subsection (4), in respect of a residential complex situated in Nova Scotia or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the individual under the agreement for the supply of the complex to the individual, were less than $481,500, the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and 1.39% of the total consideration (within the meaning of paragraph (2)(h)) in respect of the complex.
Exception	(2.2) A rebate under this section shall not be paid in respect of a residential complex where the builder of the complex is not required, because of an Act of Parliament (other than this Act) or any other law, to pay or remit the tax that the builder is deemed to have paid and collected under subsection 191(1) in respect of a supply of the complex deemed to have been made under that subsection.
Application for rebate	(3) A rebate under this section in respect of a residential complex shall not be paid to an individual unless the individual files an application for the rebate within two years after the day possession of the complex is transferred to the individual.
	(4) Paragraph 254.1(4)(b) of the Act, as enacted by subsection 64(5), is replaced by the following:
	(b) the individual, within two years after the day possession of the complex is transferred to the individual under the agreement for the supply, submits to the builder in prescribed manner an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under subsection (2) or (2.1) in respect of the complex if the individual applied for it within the time allowed for such an application, and
	(5) Subsections (1) to (4) come into force on April 1, 1997.
	223. (1) Subsection 255(3) of the Act, as enacted by subsection 65(1), is replaced by the following:
Rebate in Nova Scotia	(2.1) Where an individual has acquired a share of the capital stock of a cooperative housing corporation for the purpose of using a residential unit in a residential complex of the corporation that is situated in Nova Scotia as the primary place of residence of the individual or a relation of the individual and the individual is entitled to a rebate under subsection (2) in respect of the share or would be so entitled if the total (in this subsection referred to as the ``total consideration'') of all amounts, each of which is the consideration payable for the supply to the individual of the share or an interest in the corporation, complex or unit, were less than $481,500, the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and 1.39% of the total consideration.
Application for rebate	(3) A rebate under this section in respect of a share of the capital stock of a cooperative housing corporation shall not be paid to an individual unless the individual files an application for the rebate within two years after the day ownership of the share is transferred to the individual.
	(2) Subsection (1) comes into force on April 1, 1997.
1990, c. 45, s. 12(1)	224. (1) Paragraph 256(2)(c) of the Act is replaced by the following:
	(c) the particular individual has paid tax in respect of the supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of the supply to, or importation by, the individual of any improvement thereto or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(1) and sections 212 and 218 is referred to in this subsection as the ``total tax paid by the particular individual''),
1993, c. 27, s. 112(3)	(2) Paragraph 256(2)(e) of the French version of the Act is replaced by the following:
	e) si la juste valeur marchande visée à l'alinéa b) est d'au plus 350 000 $, 8 750 $ ou, s'il est inférieur, le montant représentant 36 % du total de la taxe payée par le particulier avant l'envoi de la demande de remboursement au ministre;
1993, c. 27, s. 112(3)	(3) The description of A in paragraph 256(2)(f) of the French version of the Act is replaced by the following:
	A représente 8 750 $ ou, s'il est inférieur, le montant représentant 36 % du total de la taxe payée par le particulier avant l'envoi de la demande de remboursement au ministre,
1993, c. 27, s. 112(4)	(4) Subsection 256(2.1) of the Act is replaced by the following:
Rebate in Nova Scotia	(2.1) Where
	(a) an individual is entitled to a rebate under subsection (2) in respect of a residential complex that the individual has constructed or has engaged another person to construct and that is for use, in Nova Scotia, as the primary place of residence of the individual or a relation of the individual or the individual would be so entitled if the fair market value of the complex, at the time the construction thereof is substantially completed, were less than $450,000, and
	(b) the individual has paid all of the tax payable by the individual in respect of the supply by way of sale to the individual of the land that forms part of the complex or an interest therein or in respect of the supply to, or importation, or bringing into Nova Scotia, by the individual of any improvement to the complex or, in the case of a mobile home or floating home, of the complex (the total of which tax under subsection 165(2), and sections 212.1, 218.1, 220.05, 220.06 and 220.07 is referred to in this subsection as the ``total tax in respect of the province paid by the individual''),
	the Minister shall, subject to subsection (3), pay a rebate to the individual, in addition to the rebate, if any, payable under subsection (2) to the individual, equal to the lesser of $2,250 and 18.75% of the total tax in respect of the province paid by the individual.
Mobile homes and floating homes	(2.2) For the purposes of this section, where
	(a) a particular individual purchases, imports or brings into Nova Scotia a mobile home or floating home that has never been used or occupied by any individual as a place of residence or lodging and does not file with the Minister, or submit to the supplier, an application for a rebate in respect of the home under section 254 or 254.1,
	(b) the particular individual is acquiring, importing or bringing into Nova Scotia the mobile home or floating home for use as the primary place of residence of the particular individual or of a relation of the particular individual, and
	(c) the first individual to occupy the mobile home or floating home at any time is the particular individual or a relation referred to in paragraph (b), or the particular individual at any time transfers ownership of the home under an agreement for an exempt supply by way of sale of the home,
	the particular individual is deemed to have constructed the mobile home or floating home and to have substantially completed the construction immediately before the earlier of the times referred to in paragraph (c) and, in the case of a mobile home or floating home imported by the individual, any use or occupation of the home outside Canada is deemed not to be use or occupation of the home.
	(5) The portion of subsection 256(3) of the Act before paragraph (a), as enacted by subsection 66(3), is replaced by the following:
Application for rebate	(3) A rebate under this section in respect of a residential complex shall not be paid to an individual unless the individual files an application for the rebate within two years after the earliest of
	(6) Subsections (1) to (5) come into force on April 1, 1997.