1993, c. 27, s. 113(1)	225. (1) The description of A in subsection 256.1(1) of the Act is replaced by the following:
	A is the total (in this subsection referred to as the ``total tax charged in respect of the land'') of the tax that was or would, but for section 167, have been payable by the landlord in respect of the last acquisition of the land by the landlord and the tax that was payable by the landlord in respect of improvements to the land acquired, imported or brought into a participating province by the landlord after the land was last so acquired, and
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 114(1)	226. (1) Subsection 257(1) of the Act is replaced by the following:
Non- registrant sale of real property	257. (1) Where a person who is not a registrant makes a particular taxable supply of real property by way of sale, the Minister shall, subject to subsection (2), pay a rebate to the person 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.
	(2) Subsection (1) applies to supplies of real property made on or after April 1, 1997.
1993, c. 27, s. 115(2)	227. (1) Subparagraphs (a)(i) and (ii) of the definition ``non-creditable tax charged'' in subsection 259(1) of the Act are replaced by the following:
	(i) tax in respect of the supply, importation or bringing into a participating province of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable (other than tax deemed to have been paid by the person or in respect of which the person is not entitled to claim an input tax credit only because of subsection 226(4)),
	(ii) tax deemed under subsection 129(6), 129.1(4), 171(3) or 183(4), section 191 or subsection 211(4) to have been collected during the period by the person in respect of the property or service,
	(2) Subsection 259(3) of the Act, as enacted by subsection 69(5), is replaced by the following:
Rebate for persons other than designated municipa- lities	(3) Where a person (other than a listed financial institution, a registrant prescribed for the purposes of subsection 188(5) and a person designated to be a municipality for the purposes of this section) is, on the last day of a claim period of the person or of the person's fiscal year that includes that claim period, a selected public service body, charity or qualifying non-profit organization, the Minister shall, subject to subsections (4.1), (4.2) and (5), pay a rebate to the person equal to the prescribed percentage of the non-creditable tax charged in respect of property or a service (other than a prescribed property or service) for the claim period.
	(3) Subsection 259(4) of the Act, as amended by subsection 69(6), is replaced by the following:
Rebate for designated municipa- lities	(4) Where a person is, on the last day of a claim period of the person or of the person's fiscal year that includes that claim period, designated to be a municipality for the purposes of this section in respect of activities (in this subsection referred to as the ``designated activities'') specified in the designation, the Minister shall, subject to subsections (4.1), (4.2), (4.3) and (5), pay a rebate to the person in respect of property or a service (other than a prescribed property or service) equal to the total of all amounts, each of which is an amount determined by the formula
	A x B x C
	where
	A is the prescribed percentage;
	B is an amount that is included in the total tax charged in respect of the property or service for the claim period and is an amount of tax in respect of a supply made to, or the importation or bringing into a participating province of the property by, the person at any time, an amount deemed to have been paid or collected at any time by the person, an amount required to be added under subsection 129(7) in determining the person's net tax as a result of a branch or division of the person becoming a small supplier division at any time, or an amount required to be added under paragraph 171(4)(b) in determining the person's net tax as a result of the person ceasing, at any time, to be a registrant; and
	C is the extent (expressed as a percentage) to which the person intended, at that time, to consume, use or supply the property or service in the course of the designated activities.
	(4) The portion of subsection 259(4.1) of the Act after paragraph (b) and before paragraph (c), as enacted by subsection 69(7), is replaced by the following:
	subject to subsection (4.2), the rebate, if any, payable to the person under subsection (3) or (4) in respect of property or a service for a claim period is equal to the total of
	(5) Paragraph 259(4.1)(d) of the Act, as enacted by subsection 69(7), is replaced by the following:
	(d) the amount that would be determined by the formula in subsection (4) if that subsection applied to the person and if
	(i) the reference therein to ``prescribed percentage'' were read as a reference to ``the prescribed percentage applicable to a selected public service body described in whichever of paragraphs (a) to (e) of the definition of that expression in subsection (1) applies to the person minus 50%'', and
	(ii) in the case of a person who is not designated to be a municipality for the purposes of this section, the reference in that formula to ``designated activities'' were read as a reference to
	(A) in the case of a person determined to be a municipality under paragraph (b) of the definition ``municipality'' in subsection 123(1), activities engaged in by the person in the course of fulfilling the person's responsibilities as a local authority, and
	(B) in any other case, activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution, a public hospital, an elementary or secondary school or a post-secondary college or technical institute, as the case may be.
	(6) Section 259 of the Act, as amended by section 69, is amended by adding the following after subsection (4.1):
Rebates in respect of tax in participating provinces	(4.2) In determining a rebate under this section payable to a person (other than a person to whom subsection (4.3) applies), no tax under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1 payable or deemed to have been paid or collected by the person shall be included
	(a) in any amount referred to in any of subparagraphs (a)(i) to (iv) of the definition ``non-creditable tax charged'' in subsection (1),
	(b) in any amount referred to in subparagraph (v) of that definition that is required under subsection 129(7) to be added in determining the body's net tax, or
	(c) in determining any amount referred to in subparagraph (v) of that definition that is an input tax credit required under paragraph 171(4)(b) to be added in determining the body's net tax,
	unless the person is a
	(d) charity or qualifying non-profit organization resident in a participating province,
	(e) selected public service body resident in Nova Scotia, or
	(f) a municipality resident in New Brunswick.
Rebate to qualifying non-profit organization in Newfoundlan d	(4.3) Where a rebate under this section is payable to a qualifying non-profit organization that is resident in Newfoundland and designated by the Minister to be a municipality for the purposes of this section, the amount of the rebate is equal to the total of
	(a) the amount of the rebate that would be determined if subsection (4.2) applied to the organization, and
	(b) the amount that would be determined by the formula in subsection (4) if the percentage prescribed for the purposes of that subsection were 50%, if the reference to ``designated activities'' in the description of C in the formula were a reference to ``activities of the person that are not designated activities'' and if no tax under any of subsection 165(1) and sections 212 and 218 were included in
	(i) any amount referred to in any of subparagraphs (a)(i) to (iv) of the definition ``non-creditable tax charged'' in subsection (1),
	(ii) in any amount referred to in subparagraph (v) of that definition that is required under subsection 129(7) to be added in determining the organization's net tax, and
	(iii) in determining any amount referred to in subparagraph (v) of that definition that is an input tax credit required under paragraph 171(4)(b) to be added in determining the organization's net tax.
	(7) Subsection (1) applies to tax that becomes payable, or that is deemed to have been collected, after March 1997.
	(8) Subsections (2) to (6) come into force on April 1, 1997.
	228. (1) Section 259.1 of Act, as enacted by subsection 69.1(1), is amended by adding the following after subsection (5):
No adjustment of provincial component of tax	(6) No amount of tax under subsection 165(2) in respect of a supply of property referred to in subsection 259.1(2) shall be included in the amount that may be deducted or that is required to be added, as the case may be, under section 231 or 232 in determining the net tax of the person for any reporting period of the person.
	(2) Subsection (1) comes into force on April 1, 1997.
	229. (1) The Act is amended by adding the following after section 261:
Rebate in respect of goods removed from a participating province	261.1 (1) Where
	(a) a supply by way of sale of property that is tangible personal property (other than property included in any of paragraphs 252(1)(a) to (c)), a mobile home or a floating home is made in a particular participating province to a person who is resident in Canada and who, in the case of property other than a specified motor vehicle, is not a consumer resident in a participating province,
	(b) the property is acquired for consumption, use or supply exclusively outside the participating provinces,
	(c) the person removes the property from the particular participating province to a non-participating province within thirty days after it is delivered to the person, and
	(d) the person pays all taxes, if any, payable by the person in respect of the property under Acts of the legislature of the province that are prescribed for the purposes of section 154,
	the Minister shall, subject to section 261.4, pay a rebate to the person equal to the tax paid under subsection 165(2) by the person in respect of the supply.
Stored goods	(2) For the purposes of subsection (1), where a person places property in storage after it is delivered to the person in a participating province, the period during which the person holds the property in storage shall not be taken into account in determining whether the person removes the property from the province within thirty days after delivery.
Rebate in respect of goods imported at a place in a non- participating province	261.2 Where
	(a) a person who is resident in a participating province pays tax under subsection 212.1(2) in respect of property that the person imports at a place in a non-participating province,
	(b) the property is not imported for consumption or use in any participating province, and
	(c) the person pays all taxes, if any, payable by the person in respect of the property that are imposed under Acts of the legislatures of non-participating provinces and that are prescribed for the purposes of section 154,
	the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount of the tax under subsection 212.1(2) paid by the person.
Rebate in respect of intangible personal property or services supplied in a participating province	261.3 (1) Where a person who is a resident in Canada is the recipient of a supply of intangible personal property or a service that is acquired by the person for consumption, use or supply primarily outside the participating provinces and tax under subsection 165(2) is payable in respect of the supply, the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount determined by the formula
	A x B
	where
	A is the amount of that tax; and
	B is the extent (expressed as a percentage) to which the intangible personal property or service is acquired by the person for consumption, use or supply outside the participating provinces.
Exception for investment plans, etc.	(2) A rebate is not payable under subsection (1) to a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix) in respect of a supply of a specified service within the meaning assigned by subsection 261.31(1).
Meaning of ``specified service''	261.31 (1) In this section, ``specified service'' means a management or administrative service and any other service provided to the recipient of a supply of a management or administrative service by the supplier of that management or administrative service.
Rebate for management services supplied to investment plans, etc.	(2) Where a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix), other than a selected listed financial institution, is the recipient of a supply of a specified service and tax under subsection 165(2), 218.1(1) or 220.08(1) is payable in respect of the supply, the Minister shall, subject to section 261.4, pay a rebate to the financial institution equal to
	(a) where the tax is payable under subsection 165(2), the amount determined by the formula
	A x B
	where
	A is the amount of that tax, and
	B is the extent (expressed as a percentage) to which the financial institution may reasonably be regarded as holding or investing funds for the benefit of persons who are resident outside the participating provinces; and
	(b) where the tax is payable under subsection 218.1(1) or 220.08(1), the amount determined by the formula
	A - (B x C)
	where
	A is the amount of that tax,
	B is the amount of tax that would be payable under that subsection if the service were acquired by the financial institution for consumption, use or supply exclusively in participating provinces, and
	C is the extent (expressed as a percentage) to which the financial institution may reasonably be regarded as holding or investing funds for the benefit of persons who are resident in participating provinces.
Election by segregated fund and insurer	(3) An insurer and a segregated fund of the insurer may elect, in prescribed form containing prescribed information, to have the insurer pay to, or credit in favour of, the segregated fund the amount of any rebates payable to the segregated fund under subsection (2) in respect of supplies of specified services made by the insurer to the segregated fund.