1993, c. 27,
s. 147(1)
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247. (1) The portion of section 5.3 of Part
I of Schedule V to the Act after paragraph
(b) is replaced by the following:
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unless the person claimed an input tax credit
in respect of the last acquisition by the person
of the park or an additional area thereof or in
respect of an improvement to the park
acquired, imported or brought into a
participating province by the person after the
park was last acquired by the person, other
than an input tax credit in respect of an
improvement to an additional area that was
acquired, imported or brought into a
participating province by the person before
the additional area was last acquired by the
person.
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(2) Subsection (1) comes into force on
April 1, 1997.
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248. (1) Paragraph 6(a) of Part I of
Schedule V to the Act, as enacted by
subsection 86(1), is replaced by the
following:
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(2) Subsection (1) comes into force on
April 1, 1997.
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1993, c. 27,
s. 148(1)
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249. (1) The portion of section 6.1 of Part
I of Schedule V to the Act between
paragraphs (c) and (d) is replaced by the
following:
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made by way of lease, licence or similar
arrangement for a lease interval (within the
meaning assigned by subsection 136.1(1) of
the Act) throughout which the lessee or any
sub-lessee makes, or holds the property for the
purpose of making, one or more supplies of the
property or parts of the property and all or
substantially all of those supplies
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(2) Subsection (1) comes into force on
April 1, 1997.
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250. (1) The portion of paragraph 7(a) of
Part I of Schedule V to the Act before
subparagraph (i), as enacted by subsection
88(1), is replaced by the following:
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(2) The portion of paragraph 7(b) of Part
I of Schedule V to the Act before
subparagraph (i), as enacted by subsection
88(2), is replaced by the following:
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(3) Subsections (1) and (2) come into force
on April 1, 1997.
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1993, c. 27,
s. 150(1);
1994, c. 9,
par. 35(a)(F)
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251. (1) Paragraph 8(b) of Part I of
Schedule V to the Act is replaced by the
following:
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(2) Subsection (1) comes into force on
April 1, 1997.
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252. (1) Section 8.1 of Part I of Schedule
V to the Act, as amended by subsection
89(1), is replaced by the following:
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8.1 A supply of a parking space made, under
a lease, licence or similar arrangement which
provides for any such space to be made
available throughout a period of at least one
month,
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(2) Subsection (1) comes into force on
April 1, 1997.
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1990, c. 45,
s. 18
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253. (1) Paragraph 1(2)(a) of Part VII of
Schedule VI to the Act is replaced by the
following:
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(2) Subsection (1) comes into force on
April 1, 1997.
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254. The Act is amended by adding the
following after Schedule VII:
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SCHEDULE VIII
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PARTICIPATING PROVINCES AND APPLICABLE TAX RATES |
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Participating Province Tax Rate
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1. Nova Scotia 8%
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2. New Brunswick 8%
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3. Newfoundland 8%
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SCHEDULE IX
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SUPPLY IN A PROVINCE |
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PART I |
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INTERPRETATION |
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1. The definitions in this section apply in
this Schedule.
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``lease interval'', in respect of a supply by way
of lease, licence or similar arrangement, has
the same meaning as in section 136.1 of the
Act.
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``place of negotiation'' of a supply means the
location of the supplier's permanent
establishment at which the individual
principally involved in negotiating for the
supplier the agreement for the supply
ordinarily works, or to which that
individual ordinarily reports, in the
performance of the individual's duties in
relation to the activities of the supplier in
the course of which the supply is made and,
for the purposes of this definition,
``negotiating'' includes the making or
acceptance of an offer.
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2. For the purposes of this Schedule,
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are each deemed to be tangible personal
property and not real property.
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3. For the purposes of this Schedule, where
an agreement for the supply of property or a
service is entered into but the property is never
delivered to the recipient or the service is
never performed, the property is deemed to
have been delivered, or the service is deemed
to have been performed, where the property or
service was to be delivered or performed, as
the case may be, under the terms of the
agreement.
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4. Where, for the purpose of determining,
under this Schedule, if a supply is made in a
province, reference is made to the ordinary
location of property and, from time to time,
the supplier and recipient mutually agree upon
what is to be the ordinary location of the
property at a particular time, that location is
deemed, for the purposes of this Schedule, to
be the ordinary location of that property at the
particular time.
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5. The definition ``courier'' in subsection
123(1) does not apply for the purposes of this
Schedule.
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PART II |
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TANGIBLE PERSONAL PROPERTY |
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1. Subject to section 3 of Part VI, a supply
by way of sale of tangible personal property is
made in a province if the supplier delivers the
property or makes it available in the province
to the recipient of the supply.
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2. A supply of tangible personal property
otherwise than by way of sale is made in a
province if
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3. For the purposes of this Part and Part VII,
property is deemed to be delivered in a
particular province by a supplier and is
deemed not to be delivered in any other
province by the supplier where the supplier
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PART III |
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INTANGIBLE PERSONAL PROPERTY |
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1. In this Part, ``Canadian rights'', in respect
of intangible personal property, means that
part of the property that can be used in Canada.
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2. A supply of intangible personal property
is made in a province if
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3. Subject to section 2, where a supply of
intangible personal property is made and
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the supply of the intangible personal property
is made in the participating province in which
the greatest proportion of the real property that
is situated in the participating provinces is
situated, the tangible personal property
ordinarily located in the participating
provinces is ordinarily located, the services to
be performed in the participating provinces
are to be performed, or the Canadian rights
that can be used only in the participating
provinces can be used, as the case may be.
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