1993, c. 27, s. 147(1)

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:

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.

(2) Subsection (1) comes into force on April 1, 1997.

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:

    (a) of a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the period throughout which continuous occupancy of the complex or unit is given to the same individual under the arrangement is at least one month; or

(2) Subsection (1) comes into force on April 1, 1997.

1993, c. 27, s. 148(1)

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:

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

(2) Subsection (1) comes into force on April 1, 1997.

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:

    (a) of land (other than a site in a residential trailer park) made, under a lease, licence or similar arrangement which provides for continuous possession or use of the land for a period of at least one month, to

(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:

    (b) of a site in a residential trailer park made, under a lease, licence or similar arrangement which provides for continuous possession or use of the site for a period of at least one month, to the owner, lessee or person in occupation or possession of

(3) Subsections (1) and (2) come into force on April 1, 1997.

1993, c. 27, s. 150(1); 1994, c. 9, par. 35(a)(F)

251. (1) Paragraph 8(b) of Part I of Schedule V to the Act is replaced by the following:

    (b) the space was, at any time, supplied to the supplier by way of sale and the supplier did not, after that time, claim an input tax credit in respect of an improvement to the space.

(2) Subsection (1) comes into force on April 1, 1997.

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:

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,

    (a) to a person (in this paragraph referred to as an ``occupier'') who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where

      (i) the space forms part of the residential complex or residential trailer park, as the case may be, or

      (ii) the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;

    (b) to the owner, lessee or person in occupation or possession of a residential condominium unit in a condominium complex where the space forms part of the complex; or

    (c) by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 13.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.

(2) Subsection (1) comes into force on April 1, 1997.

1990, c. 45, s. 18

253. (1) Paragraph 1(2)(a) of Part VII of Schedule VI to the Act is replaced by the following:

    (a) the particular carrier is deemed to have made a supply of a freight transportation service, having the same destination as the continuous freight movement, to the shipper or consignee, as the case may be, for consideration equal to the particular amount, whether the particular amount includes an amount paid to the particular carrier as agent of any of the other several carriers;

(2) Subsection (1) comes into force on April 1, 1997.

254. The Act is amended by adding the following after Schedule VII:

SCHEDULE VIII
(Subsection 123(1))

PARTICIPATING PROVINCES AND APPLICABLE TAX RATES

Participating
Province Tax Rate

1. Nova Scotia 8%

2. New Brunswick 8%

3. Newfoundland 8%

SCHEDULE IX
(Section 144.1)

SUPPLY IN A PROVINCE

PART I

INTERPRETATION

1. The definitions in this section apply in this Schedule.

``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.

``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.

2. For the purposes of this Schedule,

    (a) a floating home, and

    (b) a mobile home that is not affixed to land

are each deemed to be tangible personal property and not real property.

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.

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.

5. The definition ``courier'' in subsection 123(1) does not apply for the purposes of this Schedule.

PART II

TANGIBLE PERSONAL PROPERTY

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.

2. A supply of tangible personal property otherwise than by way of sale is made in a province if

    (a) in the case of a supply made under an agreement under which continuous possession or use of the property is provided for a period of no more than three months, the supplier delivers the property or makes it available in the province to the recipient of the supply; and

    (b) in any other case,

      (i) where the property is a specified motor vehicle, it is required, at the time the supply is made, to be registered under the laws of the province relating to the registration of motor vehicles, and

      (ii) where the property is not a specified motor vehicle, the ordinary location of the property, as determined at the time the supply is made , is in the province.

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

    (a) ships the property to a destination in the particular province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination; or

    (b) sends the property by mail or courier to an address in the particular province.

PART III

INTANGIBLE PERSONAL PROPERTY

1. In this Part, ``Canadian rights'', in respect of intangible personal property, means that part of the property that can be used in Canada.

2. A supply of intangible personal property is made in a province if

    (a) in the case of property that relates to real property,

      (i) all or substantially all of the real property that is situated in Canada is situated in the province, or

      (ii) the place of negotiation of the supply is in the province and it is not the case that all or substantially all of the real property is situated outside the province;

    (b) in the case of property that relates to tangible personal property,

      (i) all or substantially all of the tangible personal property that is ordinarily located in Canada is ordinarily located in the province, or

      (ii) the place of negotiation of the supply is in the province and it is not the case that all or substantially all of the tangible personal property is ordinarily located outside the province;

    (c) in the case of property that relates to services to be performed,

      (i) all or substantially all of the services that are to be performed in Canada are to be performed in the province, or

      (ii) the place of negotiation of the supply is in the province and it is not the case that all or substantially all of the services are to be performed outside the province; and

    (d) in any other case,

      (i) all or substantially all of the Canadian rights in respect of the property can be used only in the province, or

      (ii) the place of negotiation of the supply is in the province and the property can be used otherwise than exclusively outside the province.

3. Subject to section 2, where a supply of intangible personal property is made and

    (a) in the case of intangible personal property that relates to real property,

      (i) the real property that is situated in Canada is situated primarily in the participating provinces, and

      (ii) where the place of negotiation of the supply is outside Canada, all or substantially all of the real property is situated in Canada,

    (b) in the case of intangible personal property that relates to tangible personal property,

      (i) the tangible personal property that is ordinarily located in Canada is ordinarily located primarily in the participating provinces, and

      (ii) where the place of negotiation of the supply is outside Canada, all or substantially all of the personal property is ordinarily located in Canada,

    (c) in the case of intangible personal property that relates to services to be performed,

      (i) the services to be performed in Canada are to be performed primarily in the participating provinces, and

      (ii) where the place of negotiation of the supply is outside Canada, all or substantially all of the services are to be performed in Canada, and

    (d) in the case of intangible personal property that does not relate to real property, tangible personal property or services to be performed,

      (i) the Canadian rights in respect of the intangible personal property cannot be used otherwise than primarily in the participating provinces, and

      (ii) where the place of negotiation of the supply is outside Canada, the property cannot be used otherwise than exclusively in Canada,

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.