(g) possession of the particular residential condominium unit is given after 1990 to a person under a lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence,
	the amount of tax that is payable and collectible by the limited partnership, and the amount of tax deemed to have been paid and collected by the limited partnership under paragraph 191(1)(e), in respect of the supply of the particular residential condominium unit that is deemed to have been made under paragraph 191(1)(d) are equal to 4% of 80% of the subscription price for the particular interest.
Definitions	(6) The definitions in this subsection apply in subsection (5).
``offering memoran- dum'' « notice d'offre »	``offering memorandum'', in respect of an offer to sell interests in a limited partnership to the prospective subscribers, means one or more documents in writing that set out
	(a) all facts concerning the limited partnership and its activities or proposed activities that significantly affect, or could reasonably be expected to have a significant effect on, the value of those interests;
	(b) the price at which those interests are being offered; and
	(c) the date on which ownership of the interests in the partnership are to be transferred to persons who subscribe to the offering.
``subscription price'' « prix de souscrip- tion »	``subscription price'', for an interest in a limited partnership, means the consideration payable for the interest as set out in the offering memorandum.
	(2) Subsection (1) is deemed to have come into force on December 17, 1990 but does not apply to a limited partnership in respect of residential condominium units owned by the partnership that are located in a particular condominium complex where
	(a) the limited partnership was deemed under subsection 191(1) of the Act to have made, before December 1996, supplies of one or more of those units, and
	(b) all of the tax in respect of those supplies that the partnership was deemed, under Part IX of the Act as it read immediately before this Act is assented to, to have collected and was required under the Act to remit before December 1, 1996 was remitted before that day,
	unless the partnership applies for a rebate in respect of that tax under section 261 of the Act before 1998.
	(3) Subsection 261(3) of the Act does not apply to a rebate referred to in subsection (2) where an application for the rebate is filed with the Minister of National Revenue before 1998.
	(4) Where the Minister of National Revenue has assessed any tax that was, under Part IX of the Act as it read immediately before this Act is assented to, remittable by a limited partnership in respect of supplies deemed under subsection 191(1) of the Act to have been made of residential condominium units to which subsection 336(5) of the Act, as enacted by subsection (1), applies, the Minister may, before 1998 and notwithstanding section 298 of the Act, reassess the tax that is remittable by the partnership in respect of those supplies in accordance with Part IX of the Act as it reads after this Act is assented to.
	(5) Where
	(a) a limited partnership applied for a rebate under section 121 of the Act in respect of a condominium complex and subsection 336(5) of the Act, as enacted by subsection (1), applies to residential condominium units owned by the partnership that are located in the complex, and
	(b) the Minister of National Revenue assesses
	(i) any tax that is, in accordance with Part IX of the Act as it reads after this Act is assented to, remittable by the partnership in respect of supplies of those units deemed under subsection 191(1) of the Act to have made, or
	(ii) the amount of a rebate referred to in subsection (2) that is payable to the partnership under section 261 of the Act in respect of those units,
	notwithstanding section 81.11 of the Act and the fact that the Minister may have made a previous determination under section 72 of the Act respecting the application for the rebate under section 121 of the Act, the Minister may, on or before the later of
	(c) December 31, 1997, and
	(d) where the Minister assesses the amount of a rebate referred to in subsection (2) that is payable to the partnership under section 261 of the Act in respect of those units, the day on which that assessment is made,
	make a further determination under section 72 of the Act of the amount of the rebate that is payable to the partnership under section 121 of the Act or, where an amount has been paid to the partnership in respect of that rebate in excess of the amount to which the partnership is entitled, assess the excess as an amount payable by the partnership under subsection 81.39(1) of the Act.
	85. (1) Section 1 of Part I of Schedule V to the Act is repealed.
	(2) Subsection (1) is deemed to have come into force on April 24, 1996.
1993, c. 27, s. 147(1)	86. (1) Paragraph 6(a) of Part I of Schedule V to the Act 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 is at least one month; or
	(2) Subsection (1) applies to any supply the agreement for which is entered into after September 14, 1992 but does not apply for the purpose of determining any amount claimed (other than an amount deemed under paragraph 296(5)(a) of the Act to have been claimed as a result of an assessment made after April 23, 1996)
	(a) in an application under Division VI of Part IX of the Act received by the Minister of National Revenue before April 23, 1996; or
	(b) as a deduction, in respect of any adjustment, refund or credit under subsection 232(1) of the Act, in a return under Division V of that Part received by the Minister before that day.
1993, c. 27, s. 148(1)	87. (1) Paragraph 6.1(b) of Part I of Schedule V to the Act is replaced by the following:
	(b) a building, or that part of a building, that forms part of a residential complex or that consists solely of residential units, or
	(2) Subsection (1) is deemed to have come into force on January 1, 1993.
1993, c. 27, s. 150(1)	88. (1) The portion of paragraph 7(a) of Part I of Schedule V to the Act before subparagraph (i) is replaced by the following:
	(a) of land (other than a site in a residential trailer park), by way of lease, licence or similar arrangement under which continuous possession or use of the land is provided for a period of at least one month, made to
1993, c. 27, s. 150(1)	(2) The portion of paragraph 7(b) of Part I of Schedule V to the Act before subparagraph (i) is replaced by the following:
	(b) of a site in a residential trailer park, by way of lease, licence or similar arrangement under which continuous possession or use of the site is provided for a period of at least one month, made to the owner, lessee or person in occupation or possession of
	(3) Subsections (1) and (2) apply to any supply the agreement for which is entered into after September 14, 1992 but do not apply for the purpose of determining any amount claimed (other than an amount deemed under paragraph 296(5)(a) of the Act to have been claimed as a result of an assessment made after April 23, 1996)
	(a) in an application under Division VI of Part IX of the Act received by the Minister of National Revenue before April 23, 1996; or
	(b) as a deduction, in respect of any adjustment, refund or credit under subsection 232(1) of the Act, in a return under Division V of that Part received by the Minister before that day.
1993, c. 27, s. 150(1); 1994, c. 9, par. 35(b)(F)	89. (1) The portion of section 8.1 of Part I of Schedule V to the Act before paragraph (a) is replaced by the following:
	8.1 A supply of a parking space by way of lease, licence or similar arrangement under which any such space is made available throughout a period of at least one month
	(2) Subsection (1) applies to any supply the agreement for which is entered into after September 14, 1992 but does not apply for the purpose of determining any amount claimed (other than an amount deemed under paragraph 296(5)(a) of the Act to have been claimed as a result of an assessment made after April 23, 1996)
	(a) in an application under Division VI of Part IX of the Act received by the Minister of National Revenue before April 23, 1996; or
	(b) as a deduction, in respect of any adjustment, refund or credit under subsection 232(1) of the Act, in a return under Division V of that Part received by the Minister before that day.
1993, c. 29, s. 151(1), (2)	90. (1) Section 9 of Part I of Schedule V to the Act is replaced by the following:
	9. (1) In this section, ``settlor'', in relation to a testamentary trust that arose as a consequence of the death of an individual, means that individual.
	(2) A supply of real property made by way of sale by an individual or a personal trust, other than
	(a) a supply of real property that is, immediately before the time ownership or possession of the property is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily in a business carried on by the individual or trust with a reasonable expectation of profit;
	(b) a supply of real property made
	(i) in the course of a business of the individual or trust, or
	(ii) where the individual or trust has filed an election with the Minister in prescribed form and manner and containing prescribed information, in the course of an adventure or concern in the nature of trade of the individual or trust;
	(c) a supply of a part of a parcel of land, which parcel the individual, trust or settlor of the trust subdivided or severed into parts, except where
	(i) the parcel was subdivided or severed into two parts and the individual, trust or settlor did not subdivide or sever that parcel from another parcel of land, or
	(ii) the recipient of the supply is an individual who is related to, or is a former spouse of, the individual or settlor and is acquiring the part for the personal use and enjoyment of the recipient
	but, for the purposes of this paragraph, a part of a parcel of land that the individual, trust or settlor supplies to a person who has the right to acquire it by expropriation, and the remainder of that parcel, are deemed not to have been subdivided or severed from each other by the individual, trust or settlor, as the case may be;
	(d) a supply deemed under section 206 or 207 of the Act to have been made; or
	(e) a supply of a residential complex.
	(2) Subsection (1) is deemed to have come into force on December 17, 1990, except that
	(a) in respect of supplies for which the supplier, on or before April 23, 1996, charged or collected an amount as or on account of tax under Part IX of the Act,
	(i) that subsection does not apply, and
	(ii) for the purposes of section 9 of Part I of Schedule V to the Act, section 267 of the Act, as enacted by subsection 73(1), does not apply; and
	(b) paragraph 9(2)(c) of Part I of Schedule V to the Act, as enacted by subsection (1), does not apply to supplies of real property made on or before April 23, 1996.
	91. (1) Part I of Schedule V to the Act is amended by adding the following after section 13.2:
	13.3 A supply to a consumer of the right to use a washing machine or clothes-dryer that is located in a common area of a residential complex.
	13.4 A supply by way of lease, licence or similar arrangement of that part of the common area of a residential complex that is for use as a laundry made to a person who so acquires the property for use in the course of making supplies described in section 13.3.
	(2) Section 13.3 of Part I of Schedule V to the Act, as enacted by subsection (1), applies to supplies made after April 23, 1996.
	(3) Section 13.4 of Part I of Schedule V to the Act, as enacted by subsection (1), applies to any supply of property by way of lease, licence or similar arrangement for any period after April 23, 1996 and for which consideration becomes due after that day or is paid after that day without having become due except that, for the purpose of determining an input tax credit, for the reporting period of the supplier that includes December 15, 1996 or for any preceding reporting period of the supplier, in respect of property or a service acquired or imported by the supplier on or before December 15, 1996 for consumption or use in the course of making the supply, the supply is deemed to be a taxable supply and where the supply of the property is for a period (in this subsection referred to as the ``lease period'') that begins before April 24, 1996 and ends after that day, the provision of the property for the part of the lease period that is before April 24, 1996 and the provision of the property for the remainder of the lease period shall each be deemed to be a separate supply and the supply of the property for that remainder of the period is deemed to be made on April 24, 1996.
1990, c. 45, s. 18	92. (1) Paragraph (b) of the definition ``health care facility'' in section 1 of Part II of Schedule V to the Act is replaced by the following:
	(b) a hospital or institution primarily for individuals with a mental health disability, or
1990, c. 45, s. 18	(2) The definition ``practitioner'' in section 1 of Part II of Schedule V to the Act is replaced by the following:
	``practitioner'', in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, audiological, occupational therapy, psychological or dietetic services, means a person who
	(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, audiology, occupational therapy, psychology or dietetics, as the case may be,
	(b) where the person is required to be licensed or otherwise certified to practise the profession in the province in which the service is supplied, is so licensed or certified,
	(c) where the person is not required to be licensed or otherwise certified to practise the profession in that province, has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province, and
	(d) in respect of the supply of psychological services, is registered in the Canadian Register of Health Service Providers in Psychology.
	(3) Subsection (2) is deemed to have come into force on January 1, 1997 except that, in relation to supplies made on or after that day and before 1998, the portion of the definition ``practitioner'' in section 1 of Part II of Schedule V to the Act, as enacted by subsection (2), before paragraph (b) shall be read as follows:
	``practitioner'', in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech therapy, occupational therapy, psychological or dietetic services, means a person who
	(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech therapy, occupational therapy, psychology or dietetics, as the case may be,
1990, c. 45, s. 18	93. (1) Section 4 of Part II of Schedule V to the Act is replaced by the following:
	4. A supply of an ambulance service made by a person who carries on the business of supplying ambulance services, but not including an air ambulance service included in section 15 of Part VII of Schedule VI.
	(2) Subsection (1) is deemed to have come into force on December 17, 1990.
1990, c. 45, s. 18	93.1 (1) The portion of section 6 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following:
	6. A supply of a nursing service rendered by a registered nurse, a registered nursing assistant, a licensed or registered practical nurse or a registered psychiatric nurse, where
	(2) Subsection (1) is deemed to have come into force on January 1, 1994 except that, with respect to supplies made before 1997, the portion of section 6 of Part II of Schedule V to the Act before paragraph (a), as enacted by subsection (1), shall be read without reference to ``or a registered psychiatric nurse''.