(4) Paragraph 245(2)(a) of the Act is amended by adding the following after subparagraph (ii):
	(iii) the registrant is a charity and has not made an election under section 246 or 247 that is effective at that time, or
	(iv) the registrant is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) and has not made an election under section 246 or 247 that is effective at that time,
1993, c. 27, s. 105(1)	(5) Subparagraph 245(2)(b)(i) of the Act is replaced by the following:
	(i) the threshold amount of the registrant for the fiscal year or fiscal quarter of the registrant that includes that time exceeds $6,000,000 and the registrant is neither a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) nor a charity,
1990, c. 45, s. 12(1); 1993, c. 27, s. 105(1)	(6) The portion of paragraph 245(2)(b) of the English version of the Act after subparagraph (iii) is replaced by the following:
	the fiscal month of the registrant that includes that time; and
1993, c. 27, s. 105(2)	(7) Paragraph 245(2)(c) of the Act is repealed and paragraph 245(2)(d) of the Act is renumbered as paragraph 245(2)(c).
	(8) Subsection (1) applies to fiscal years beginning after April 23, 1996.
	(9) Subsections (2) and (3) apply after 1992.
	(10) Subsections (4) to (7) apply to fiscal years beginning after 1996.
1990, c. 45, s. 12(1)	56. (1) Subsection 247(1) of the Act is replaced by the following:
Election for fiscal quarters	247. (1) A person that is a charity on the first day of a fiscal year of the person or whose threshold amount for a fiscal year does not exceed $6,000,000 may make an election to have reporting periods that are fiscal quarters of the person, to take effect
	(a) where the person is a registrant on the first day of that fiscal year, that day; or
	(b) on the day in that fiscal year that the person becomes a registrant.
1990, c. 45, s. 12(1)	(2) Paragraphs 247(2)(b) and (c) of the Act are replaced by the following:
	(b) where the person is not a charity, the beginning of the first fiscal quarter of the person for which the threshold amount of the person exceeds $6,000,000, and
	(c) where the person is not a charity, the beginning of the first fiscal year of the person for which the threshold amount of the person exceeds $6,000,000.
	(3) Subsection (1) is deemed to have come into force on April 23, 1996 except that in determining a person's reporting period for fiscal years beginning before 1997, subsection 247(1) of the Act, as enacted by subsection (1), shall be read without reference to ``that is a charity on the first day of a fiscal year of the person or''.
	(4) Subsection (2) applies to fiscal years beginning after 1996.
1994, c. 9, s. 18(1)	57. (1) Subsection 248(1) of the Act is replaced by the following:
Election for fiscal years	248. (1) A registrant that is a charity on the first day of a fiscal year of the registrant or whose threshold amount for a fiscal year does not exceed $500,000 may make an election to have reporting periods that are fiscal years of the registrant, to take effect on the first day of that fiscal year.
1990, c. 45, s. 12(1)	(2) Paragraphs 248(2)(b) and (c) of the Act are replaced by the following:
	(b) where the person is not a charity and the threshold amount of the person for the second or third fiscal quarter of the person in a fiscal year of the person exceeds $500,000, the beginning of the first fiscal quarter of the person for which the threshold amount exceeds that amount, and
	(c) where the person is not a charity and the threshold amount of the person for a fiscal year of the person exceeds $500,000, the beginning of that fiscal year.
	(3) Subsection (1) applies to fiscal years beginning after March 1994 except that in respect of fiscal years beginning before 1997, subsection 248(1) of the Act, as enacted by subsection (1), shall be read without reference to ``that is a charity on the first day of a fiscal year of the registrant or''.
	(4) Subsection (2) is deemed to have come into force on January 1, 1997.
1993, c. 27, s. 107(1)	58. (1) Paragraph 252(1)(a) of the Act is repealed and paragraphs 252(1)(b) to (d) are renumbered as 252(1)(a) to (c) respectively.
	(2) Subsection (1) applies to property acquired after April 23, 1996.
1993, c. 27, s. 107(1)	59. (1) Subsection 252.1(1) of the Act is replaced by the following:
Meaning of ``tour package''	252.1 (1) In this section and section 252.2, ``tour package'' has the meaning assigned by subsection 163(3), but does not include a tour package that includes a convention facility or related convention supplies.
1993, c. 27, s. 107(1)	(2) Subsection 252.1(2) of the Act is replaced by the following:
Accommoda- tion rebate to non-resident persons	(2) Where
	(a) a non-resident person is the recipient of a supply made by a registrant of short-term accommodation or a tour package that includes short-term accommodation,
	(b) the accommodation or tour package is acquired by the person otherwise than for supply in the ordinary course of a business of the person of making such supplies, and
	(c) the accommodation is made available to a non-resident individual,
	the Minister shall, subject to subsection (8) and section 252.2, pay a rebate to the person equal to the tax paid by the person in respect of the accommodation.
1993, c. 27, s. 107(1)	(3) Paragraph 252.1(3)(d) of the Act is replaced by the following:
	(d) the accommodation is made available to a non-resident individual,
1993, c. 27, s. 107(1)	(4) The portion of subsection 252.1(4) of the Act before the formula is replaced by the following:
Tax paid in respect of accommoda- tion	(4) For the purposes of subsection (2), where, in an application filed by a person for rebates under that subsection in respect of one or more supplies of short-term accommodation in respect of which tax was paid by the person and that is neither acquired by the person for use in the course of a business of the person nor included in a tour package, the person elects to have any of those rebates determined in accordance with the formula set out in this subsection, the amount of tax paid in respect of each of those supplies of short-term accommodation is deemed to be equal to the amount determined by the formula
1993, c. 27, s. 107(1)	(5) The description of A in subsection 252.1(4) of the French version of the Act is replaced by the following:
	A représente le nombre de nuits pour lesquelles le logement est mis à la disposition d'un particulier aux termes de la convention portant sur la fourniture.
1993, c. 27, s. 107(1)	(6) The description of A in paragraph 252.1(5)(a) of the French version of the Act is replaced by the following:
	A représente le nombre de nuits pour lesquelles le logement provisoire compris dans le voyage a été mis à la disposition d'un particulier aux termes de la convention portant sur la fourniture;
1993, c. 27, s. 107(1)	(7) The description of B in paragraph 252.1(5)(b) of the French version of the Act is replaced by the following:
	B représente le nombre de nuits pour lesquelles le logement provisoire compris dans le voyage a été mis à la disposition d'un particulier aux termes de la convention portant sur la fourniture,
1993, c. 27, s. 107(1)	(8) The description of C in paragraph 252.1(5)(b) of the Act is replaced by the following:
	C is the number of nights the non-resident individual to whom the accommodation is made available spends in Canada during the period commencing on the earlier of the first day on which overnight lodging included in the tour package is made available to the individual and the first day any overnight transportation service included in the tour package is rendered to the individual and ending on the later of the last day such lodging is made available to the individual and the last day any such transportation service is rendered to the individual, and
1993, c. 27, s. 107(1)	(9) Subsections 252.1(6) and (7) of the Act are replaced by the following:
Multiple supplies of accommoda- tion for the same night	(6) For the purpose of determining, in accordance with the formula set out in subsection (4), the amount of a rebate payable under subsection (2) to a consumer of short-term accommodation, where a registrant makes a particular supply to the consumer of short-term accommodation that is made available to the consumer for any night, any other supply by the registrant to the consumer of short-term accommodation that is made available to the consumer for the same night is deemed not to be a supply separate from the particular supply.
Multiple supplies of accommoda- tion for the same night	(7) For the purpose of determining, in accordance with the formula set out in paragraph (5)(a), the amount of a rebate payable under subsection (2) to a consumer of a tour package that includes short-term accommodation, where a registrant makes a supply to the consumer of a particular tour package that includes short-term accommodation that is made available to the consumer for any night, any other short-term accommodation that is included in another tour package supplied by the registrant to the consumer and made available to the consumer for the same night is deemed to be included in the particular tour package and not in any other tour package.
1993, c. 27, s. 107(1)	(10) Paragraph 252.1(8)(a) of the Act is replaced by the following:
	(a) a registrant makes a supply of short-term accommodation or a tour package that includes short-term accommodation to a non-resident recipient who either is an individual or is acquiring the accommodation or tour package for use in the course of a business of the recipient or for supply in the ordinary course of a business of the recipient of making such supplies,
1993, c. 27, s. 107(1)	(11) Clause 252.1(8)(d)(ii)(A) of the French version of the Act is replaced by the following:
	(A) par l'acquéreur à l'inscrit au moins quatorze jours avant le premier jour où un logement provisoire compris dans le voyage est mis à la disposition d'un particulier aux termes de la convention portant sur la fourniture du voyage,
	(12) Subsection (1) is deemed to have come into force on December 17, 1990.
	(13) Subsections (2) to (11) apply to any rebate under section 252.1 of the Act for which an application is received by the Minister of National Revenue after April 23, 1996.
1993, c. 27, s. 107(1)	60. (1) Paragraph 252.2(e) of the Act is replaced by the following:
	(d.1) in the case of a rebate under subsection 252(1), the rebate is substantiated by a receipt for an amount that includes consideration , totalling at least $50, for taxable supplies (other than zero-rated supplies) in respect of which the person is otherwise eligible for a rebate under that subsection;
	(e) the total of all amounts, each of which is consideration for a taxable supply (other than a zero-rated supply) in respect of which the rebate application is made, is at least $200 ;
1993, c. 27, s. 107(1)	(2) Paragraph 252.2(g) of the Act is replaced by the following:
	(g) the total of all rebates for which the application is made that are in respect of short-term accommodation included in tour packages and that are determined in accordance with the formula set out in paragraph 252.1(5)(a) does not exceed
	(i) where the person is a consumer of the tour packages, $75, and
	(ii) in any other case, $75 for each individual to whom the accommodation is made available.
	(3) Subsection (1) applies to any rebate for which an application is received by the Minister of National Revenue after June 1996.
	(4) Subsection (2) applies to any rebate under section 252.1 of the Act for which an application is received by the Minister of National Revenue after April 23, 1996.
	61. (1) The Act is amended by adding the following after section 252.4:
Non-resident rebate respecting installation services	252.41 (1) Where tangible personal property is supplied on an installed basis by a non-resident supplier who is not registered under Subdivision d of Division V to a particular person who is so registered and the supplier or another non-resident person who is not so registered is the recipient of a taxable supply in Canada of a service of installing, in real property located in Canada, the tangible personal property so that it can be used by the particular person,
	(a) the Minister shall, on the application of the non-resident recipient of the service filed within one year after the completion of the service, pay a rebate to the non-resident recipient equal to the tax paid by the non-resident recipient in respect of the supply of the service to the non-resident recipient; and
	(b) the particular person is deemed, for the purposes of this Part, to have received from the non-resident supplier of the tangible personal property a taxable supply of the service that is separate from and not incidental to the supply of the property and is for consideration equal to that part of the total consideration paid or payable by the particular person for the property and the installation of the property that can reasonably be attributed to the installation.
Application to supplier	(2) Where a non-resident person submits to a supplier an application for a rebate under subsection (1) to which the non-resident person would be entitled in respect of a supply made by the supplier to the non-resident person if the non-resident person had paid the tax in respect of the supply and had applied for the rebate in accordance with that subsection, the supplier may pay to, or credit in favour of, the non-resident person the amount of the rebate in which event the supplier shall transmit the application to the Minister with the supplier's return filed under Division V for the reporting period in which the rebate is paid or credited and interest under subsection 297(4) is not payable in respect of the rebate.
Joint and several liability	(3) Where, under subsection (2), a supplier pays to, or credits in favour of, a person an amount on account of a rebate and the supplier knows or ought to know that the person is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the person is entitled, the supplier and the person are jointly and severally liable to pay to the Receiver General under section 264 the amount that was paid or credited on account of the rebate or the excess amount, as the case may be.
	(2) Subsection (1) applies to supplies of services made after April 23, 1996.
1993, c. 27, s. 108(1)	62. (1) Paragraphs 253(1)(a) and (b) of the Act are 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 or imported by an individual who is
	(i) a member of a partnership that is a registrant, or
	(ii) an employee of a registrant (other than a listed financial institution),
	(a.1) in the case of an individual who is a member of a partnership, the acquisition or importation is not on the account of the partnership,
	(b) the individual has paid the tax payable in respect of the acquisition or importation, and
1993, c. 27, s. 108(1)	(2) The formula in subsection 253(1) of the Act is replaced by the following:
	A x (B - C)
	(3) Subsection 253(1) of the Act is amended by striking out the word ``and'' at the end of the description of A, by adding the word ``and'' at the end of the description of B and by adding the following after the description of B:
	C is the total of all amounts that the individual received or is entitled to receive from the individual's employer or the partnership, as the case may be, as a reimbursement in respect of the amount that was so deducted.
	(4) Subsections (1) to (3) are deemed to have come into force on December 17, 1990 but do not apply for the purpose of determining any rebate under section 253 of the Act that was claimed in an application received by the Minister of National Revenue before April 23, 1996 (other than an application deemed under paragraph 296(5)(a) of the Act to have been filed as a result of an assessment made after that day).