BILL C-70 - Reprinted as amended by the Standing Committee

	242. (1) The Act is amended by adding the following after section 363:
	DIVISION XI
	TAX INCLUSIVE PRICING
Definitions	364. The definitions in this section apply in this Division.
``electronic advertise- ment'' « publicité électroni- que »	``electronic advertisement'' of a registrant includes any audible or visual communication sent or transmitted by radio or television broadcast, or through an electronic or telecommunication medium, by or on the direction of the registrant, whether in response to an enquiry or otherwise, that describes or depicts any property or service that the registrant offers or is willing to supply, but does not include any such communication that does not indicate, either in the communication itself or in any other electronically transmitted message that relates to the communication, the price or consideration for the property or service to which the communication or message relates.
``government supplier'' « fournisseur gouverne- mental »	``government supplier'' means a supplier (other than a prescribed supplier) who is
	(a) Her Majesty in right of Canada;
	(b) a board, commission, corporation or other body established under an Act of Parliament to perform any function or duty on behalf of the Government of Canada;
	(c) any corporation all the shares of the capital stock of which (other than qualifying shares of directors) are owned or held directly or indirectly by, or, if there is no capital stock of the corporation, all the members of the board of directors or governing body of which are appointed by, Her Majesty in right of Canada, the Governor in Council, a Minister of Her Majesty in right of Canada or a board, commission, corporation or other body referred to in paragraph (b); or
	(d) a prescribed person.
``national catalogue'' « catalogue national »	``national catalogue'' means a prescribed publication.
``price information'' « renseigne- ments sur le prix »	``price information'' in respect of property or a service means
	(a) a price tag for the property or service ;
	(b) a price list in respect of the property or service;
	(c) an advertisement that in any way indicates the price or consideration for which the supplier of the property or service will supply the property or service to a consumer;
	(d) any oral or written offer made by the supplier of the property or service to a consumer that indicates the price or consideration for which the supplier will supply the property or service to the consumer; or
	(e) any oral or written contract for the supply of property or a service to a consumer that indicates or sets out the price or consideration for the property or service;
	but does not include a national catalogue.
``price list'' « liste de prix »	``price list'' in respect of property or a service means any list, menu, catalogue or other document, whether written, printed or electronically produced or disseminated, that indicates the price or consideration for which the supplier of the property or service will supply the property or service to a consumer.
``price tag'' « étiquette de prix »	``price tag'' for property or a service means any tag, sticker, label, sign, impression, ticket or other device (other than a prescribed tag, sticker label, sign, impression, ticket or device) that is printed on, embossed on, impressed on , attached to, displayed in conjunction with or in relation to, or issued for, or to be used for or in relation to , the property or service and that indicates visually the price or consideration for which the supplier of the property will supply the property to a consumer and includes the portion of any package containing the property on which the price of the property is printed, embossed or impressed for visual reading, but does not include a postage stamp (as defined in subsection 2(1) of the Canada Post Corporation Act ).
``specified supply'' « fourniture déterminée »	``specified supply'' means a supply (other than a prescribed supply) that is
	(a) a supply of a service made by a bank;
	(b) a supply of a passenger transportation service
	(i) made by a person operating a railway to which Part III of the Canada Transportation Act applies,
	(ii) made by a person who operates an air service (within the meaning assigned by section 55 of the Canada Transportation Act) to which Part II of that Act applies, or
	(iii) made by a person who operates an extra-provincial bus undertaking (within the meaning assigned by subsection 2(1) of the Motor Vehicle Transport Act, 1987);
	(c) a supply of a telecommunication service that is within the legislative authority of Parliament; or
	(d) a supply of a prescribed property or service.
``written advertise- ment'' « publicité écrite »	``written advertisement'' of a registrant includes any written or printed communication sent or distributed by or on the direction of the registrant, whether in response to an enquiry or otherwise, that describes or depicts any property or service that the registrant offers or is willing to supply, but does not include
	(a) any such communication that does not indicate, either in the communication itself, or in other written or printed material accompanying or that usually accompanies it, the price or consideration for any property or service to which the communication or material relates; or
	(b) a national catalogue.


Price information - specified supplies	365. (1) Every registrant (other than a prescribed registrant or a government supplier) who makes or offers to make a specified supply of property or a service to a consumer
	(a) shall indicate in all price information in respect of the property or service the total of
	(i) the consideration for the supply, and
	(ii) all taxes imposed on the consumer under Part II and this Part in respect of the supply,
	and, where in the price information there is any indication of the consideration without tax, in such a way that the indication of that total is at least as large and prominent as any indication of the consideration without tax; and
	(b) where the manner or form of indicating such a total or the standards to be met in indicating such a total are prescribed for the purposes of this subsection, shall indicate that total in that prescribed manner and form and in compliance with those prescribed standards.
Price information - government suppliers	(2) Every government supplier (other than a prescribed supplier) that makes or offers to make a taxable supply of property or a service (other than a prescribed supply) to a consumer
	(a) shall indicate in all price information in respect of the property or service the total of
	(i) the consideration for the supply, and
	(ii) all taxes imposed on the consumer under Part II and this Part in respect of the supply,
	and, where in the price information there is any indication of the consideration without tax, in such a way that the indication of that total is at least as large and prominent as any indication of the consideration without tax; and
	(b) where the manner or form of indicating such a total or the standards to be met in indicating such a total are prescribed for the purposes of this subsection, shall indicate that total in that prescribed manner and form and in compliance with those prescribed standards.
Total may include provincial taxes	(3) Where tax is imposed under the laws of a province in respect of the supply of property or a service, the total required under subsection (1) or (2) to be indicated in respect of such a property or service supplied or offered to be supplied to a consumer by a registrant or a government supplier, as the case may be, may include all taxes imposed on the consumer under the laws of the province in respect of the supply.
Exception from subsec. (1)	(4) Subsection (1) does not apply to a registrant in respect of a prescribed class of price information in respect of a specified supply of a property or a service of a prescribed class of properties or services made in prescribed circumstances if the registrant indicates the price or consideration for the property or service in a manner and form, and in compliance with standards, prescribed for that class of price information in respect of supplies of that class of properties or services when made in those circumstances.
Exception from subsec. (2)	(5) Subsection (2) does not apply to a government supplier in respect of a prescribed class of price information in respect of a taxable supply of a property or a service of a prescribed class of properties or services made in prescribed circumstances if the government supplier indicates the price or consideration for the property or service in a manner and form, and in compliance with standards, prescribed for that class of price information in respect of supplies of that class of properties or services when made in those circumstances.
Interprovin- cial written advertise- ments	366. (1) Every registrant (other than a prescribed registrant) who is not resident in a participating province and who distributes, or causes to be distributed, in the province, or sends, or causes to be sent, to a person at an address in the province a written advertisement of the registrant that can reasonably be considered to be directed to one or more consumers and that in any way indicates the price of, or the consideration for the supply of, any property or service that the registrant offers or is willing to supply shall
	(a) indicate the total of
	(i) the consideration for the supply of the property or service, and
	(ii) the tax in respect of the supply of the property or service when made in the province; or
	(b) comply in respect of the advertisement with prescribed standards.
Interprovin- cial electronic advertise- ments	(2) Every registrant (other than a prescribed registrant) who is not resident in a participating province and who transmits, or causes to be transmitted, into the province an electronic advertisement of the registrant that can reasonably be considered to be directed to one or more consumers and that in any way indicates the price of, or the consideration for the supply of, any property or service that the registrant offers or is willing to supply shall
	(a) indicate the total of
	(i) the consideration for the supply of the property or service, and
	(ii) the tax in respect of the supply of the property or service when made in the province; or
	(b) comply in respect of the advertisement with prescribed standards.
National catalogues	(3) Every publisher of a national catalogue that in any way indicates the price or consideration for any property or service listed, enumerated, described or depicted in the catalogue shall either
	(a) indicate every price for a property or service in the catalogue as the total of
	(i) the consideration for the supply of the property or service, and
	(ii) the tax payable in respect of the supply of the property or service when made in a participating province; or
	(b) indicate in prescribed manner and form and in compliance with prescribed standards , on the cover or cover page of the catalogue and on every second page of the catalogue thereafter, that the prices indicated in the catalogue do not include tax.
Agents of suppliers	367. Where an agent of a registrant or of a government supplier supplies or offers to supply property or a service on behalf of the registrant or government supplier , the agent shall comply with this Division.
Offence	368. (1) Every person who fails to comply with this Division is guilty of an offence and liable on summary conviction to a fine of not less than $100 and not more than $5,000 or to imprisonment for not more than 30 days or to both.
Continuing offence	(2) Where a failure to comply with this Division continues on more than one day, each day on which the failure occurs constitutes a separate offence.
Application of ss. 736 & 737 of Criminal Code	(3 ) In a prosecution of an offence under this Division, it is sufficient proof of the offence to establish that it was committed by an employee or agent of the accused whether the employee or agent is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without the accused's knowledge or consent and that due diligence was exercised to prevent its commission.
Factors to be considered	(4) In determining the punishment for an offence under this section the court may consider
	(a) whether the offence was deliberate or inadvertent;
	(b) the incompetence, negligence or lack of concern of the offender;
	(c) the economic benefit accruing to the offender that, but for the offence, the offender would not have received; and
	(d) evidence from which the court may reasonably conclude that the offender has a history of non-compliance with this Division.
	(2) Subsection (1) comes into force on April 1, 1997 but subsection 366(3) of the Act, as enacted by subsection (1), does not apply to a national catalogue if
	(a) the printing of the catalogue is completed before March 1, 1997; or
	(b) there is a clear indication in the catalogue that the prices indicated in the catalogue will not apply after April 6, 1997.
1993, c. 27, s. 147(1)	243. (1) Section 2 of Part I of Schedule V to the Act is replaced by the following:
1993, c. 27, s. 147(1)	2. A supply by way of sale of a residential complex or an interest therein made by a person who is not a builder of the complex or, where the complex is a multiple unit residential complex, an addition thereto, unless the person claimed an input tax credit in respect of the last acquisition by the person of the complex or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 147(1)	244. (1) The portion of section 3 of Part I of Schedule V to the Act after paragraph (b) is replaced by the following:
	unless the individual claimed an input tax credit in respect of the last acquisition by the individual of the real property included in the complex or in respect of an improvement to the real property acquired, imported or brought into a participating province by the individual after the real property was last acquired by the individual.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 147(1)	245. (1) Paragraph 4(d) of Part I of Schedule V to the Act is replaced by the following:
	(d) the builder claimed an input tax credit in respect of the last acquisition by the builder of the complex, unit or premises or in respect of an improvement to the complex, unit or premises acquired, imported or brought into a participating province by the builder after the complex, unit or premises was last acquired by the builder.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 147(1)	246. (1) Paragraph 5(d) of Part I of Schedule V to the Act is replaced by the following:
	(d) the person claimed an input tax credit in respect of the last acquisition by the person of the complex or an addition thereto or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person, other than an input tax credit in respect of the construction of an addition to the complex.
	(2) Subsection (1) comes into force on April 1, 1997.

DIVISION XI

TAX INCLUSIVE PRICING