| 1990, c. 45,
s. 18
|
94. (1) Paragraph (f) of section 7 of Part
II of Schedule V to the Act is repealed.
|
|
| 1990, c. 45,
s. 18
|
(2) Paragraph (h) of section 7 of Part II of
Schedule V to the Act is repealed.
|
|
|
|
(3) Subsections (1) and (2) apply to
supplies made after 1997.
|
|
|
|
95. (1) Part II of Schedule V to the Act is
amended by adding the following after
section 7:
|
|
|
|
7.1 A supply of a dietetic service made by
a practitioner of the service where the service
is rendered to an individual or the supply is
made to a public sector body or to the operator
of a health care facility.
|
|
|
|
(2) Subsection (1) applies to supplies
made after 1996.
|
|
| 1990, c. 45,
s. 18
|
96. (1) Section 12 of Part II of Schedule V
to the Act is repealed.
|
|
|
|
(2) Subsection (1) applies to supplies
made after 1997.
|
|
| 1996, c. 11,
s. 96
|
97. (1) The definition ``vocational school''
in section 1 of Part III of Schedule V to the
Act is replaced by the following:
|
|
|
|
``vocational school'' means an organization
that is established and operated primarily to
provide students with correspondence
courses, or instruction in courses, that
develop or enhance students' occupational
skills.
|
|
|
|
(2) Subsection (1) applies in relation to
supplies made after 1996.
|
|
| 1990, c. 45,
s. 18
|
98. (1) Section 3 of Part III of Schedule V
to the Act is replaced by the following:
|
|
|
|
3. A supply of food or beverages (other than
food or beverages prescribed for the purposes
of section 12 and food or beverages supplied
through a vending machine), services or
admissions made by a school authority
primarily to elementary or secondary school
students during the course of extra-curricular
activities organized under the authority and
responsibility of the school authority.
|
|
|
|
(2) Subsection (1) applies to supplies
made after April 23, 1996.
|
|
| 1993, c. 27,
s. 159(1)
|
99. (1) Paragraph 8(c) of Part III of
Schedule V to the Act is replaced by the
following:
|
|
|
|
(c) the supplier is a non-profit organization
or a public institution.
|
|
|
|
(2) Subsection (1) applies to supplies
made after 1996.
|
|
|
|
100. (1) Section 13 of Part III of Schedule
V to the Act is replaced by the following:
|
|
|
|
13. A supply of a meal to a student enrolled
at a university or public college where the
meal is provided under a plan that is for a
period of not less than one month and under
which the student purchases from the supplier
for a single consideration only the right to
receive at a restaurant or cafeteria at the
university or college not less than 10 meals
weekly throughout the period.
|
|
|
|
(2) Subsection (1) applies to supplies for
which all of the consideration becomes due
after June 1996 or is paid after June 1996
without having become due.
|
|
| 1993, c. 27,
s. 162(1)
|
101. Section 2 of Part IV of Schedule V to
the Act is replaced by the following:
|
|
|
|
2. A supply of a service of providing care,
supervision and a place of residence to
children, underprivileged individuals or
individuals with a disability in an
establishment operated by the supplier for the
purpose of providing such service.
|
|
|
|
102. (1) Schedule V to the Act is amended
by adding the following after Part V:
|
|
|
|
|
|
|
|
|
|
|
|
1. A supply made by a charity of any
property or service, but not including a supply
of
|
|
|
|
(a) property or a service included in
Schedule VI;
|
|
|
|
(b) property or a service where the supply is
deemed under Part IX (other than section
187) of the Act to have been made by the
charity;
|
|
|
|
(c) personal property (other than property
that was acquired, manufactured or
produced by the charity for the purpose of
making a supply by way of sale of the
property) where, immediately before the
time tax would be payable in respect of the
supply if it were a taxable supply, the
property was used (otherwise than in
making the supply) in commercial
activities of the charity or, in the case of
capital property, primarily in such
activities;
|
|
|
|
(d) tangible personal property that was
acquired, manufactured or produced by the
charity for the purpose of making a supply
of the property and was neither donated to
the charity nor used by another person
before its acquisition by the charity, or any
service supplied by the charity in respect of
such property, other than such property or
such a service supplied by the charity under
a contract for catering;
|
|
|
|
(e) an admission in respect of a place of
amusement unless the maximum
consideration for a supply by the charity of
such an admission does not exceed one
dollar;
|
|
|
|
(f) a service involving, or a membership or
other right entitling a person to, supervision
or instruction in any recreational or athletic
activity except where
|
|
|
|
(i) it could reasonably be expected, given
the nature of the activity or the degree of
relevant skill or ability required for
participation in it, that such services,
memberships or rights supplied by the
charity would be provided primarily to
children 14 years of age or under and the
services are not supplied as part of, the
membership is not in, or the right is not
in respect of, a program involving
overnight supervision throughout a
substantial portion of the program, or
|
|
|
|
(ii) such services, memberships or rights
supplied by the charity are intended to be
provided primarily to individuals who
are underprivileged or who have a
disability;
|
|
|
|
(g) a membership (other than a membership
described in subparagraph (f)(i) or (ii))
where the membership
|
|
|
|
|
|
|
|
(A) to an admission in respect of a
place of amusement the supply of
which, were it made separately from
the supply of the membership, would
be a taxable supply, or
|
|
|
|
(B) to a discount on the value of
consideration for a supply of such an
admission, or
|
|
|
|
(ii) includes a right to participate in a
recreational or athletic activity, or use
facilities, at a place of amusement,
|
|
|
|
except where the value of the admission,
discount or right is insignificant in relation
to the consideration for the membership;
|
|
|
|
(h) services of performing artists in a
performance where the supply is made to a
person who makes taxable supplies of
admissions in respect of the performance;
|
|
|
|
(i) a right, other than an admission, to play
or participate in a game of chance where the
charity is a prescribed person or the game is
a prescribed game of chance;
|
|
|
|
(j) a residential complex, or an interest
therein, where the supply is made by way of
sale;
|
|
|
|
(k) real property where the supply is made
by way of sale to an individual or a personal
trust, other than a supply of real property on
which is situated a structure that was used
by the charity as an office or in the course
of commercial activities or of making
exempt supplies;
|
|
|
|
(l) real property where, immediately before
the time tax would be payable in respect of
the supply if it were a taxable supply, the
property was used (otherwise than in
making the supply) primarily in
commercial activities of the charity; or
|
|
|
|
(m) real property in respect of which an
election under section 211 of the Act is in
effect at the time tax would become payable
in respect of the supply if it were a taxable
supply.
|
|
|
|
2. A supply made by a charity of an
admission to a fund-raising dinner, ball,
concert, show or like fund-raising event where
part of the consideration for the supply may
reasonably be regarded as an amount that is
donated to the charity and in respect of which
a receipt referred to in subsection 110.1(2) or
118.1(2) of the Income Tax Act may be issued
or could be issued if the recipient of the supply
were an individual.
|
|
|
|
3. A supply by way of sale of personal
property or a service made by a charity in the
course of a fund-raising activity of the charity,
but not including
|
|
|
|
(a) a supply of any property or service
where
|
|
|
|
(i) the charity makes supplies of such
property or services in the course of that
activity, or
|
|
|
|
(ii) the agreement for the supply entitles
the recipient to receive from the charity
property or services,
|
|
|
|
on a regular or continuous basis throughout
the year or a significant portion of the year;
|
|
|
|
(b) a supply of property or a service
included in paragraph 1(a), (b), (c) or (i); or
|
|
|
|
(c) a supply of an admission in respect of a
place of amusement at which the principal
activity is the placing of bets or the playing
of games of chance.
|
|
|
|
4. A supply made by a charity of food or
beverages to seniors, underprivileged
individuals or individuals with a disability
under a program established and operated for
the purpose of providing prepared food to such
individuals in their places of residence and
any supply of food or beverages made to the
charity for the purpose of the program.
|
|
|
|
5. A supply made by a charity of any
property or service where all or substantially
all of the supplies of the property or service by
the charity are made for no consideration, but
not including a supply of blood or blood
derivatives.
|
|
|
|
5.1 A supply by way of sale made by a
charity to a recipient of tangible personal
property (other than capital property of the
charity), or of a service purchased by the
charity for the purpose of making a supply by
way of sale of the service, where the total
charge for the supply is the usual charge by the
charity for such supplies to such recipients and
|
|
|
|
(a) if the charity does not charge the
recipient any amount as tax in respect of the
supply, the total charge for the supply does
not, and could not reasonably be expected
to, exceed the direct cost of the supply; and
|
|
|
|
(b) if the charity charges the recipient an
amount as tax in respect of the supply, the
consideration for the supply does not, and
could not reasonably be expected to, equal
or exceed the direct cost of the supply
determined without reference to tax
imposed under this Part.
|
|
|
|
6. A supply made by a charity of an
admission in respect of a place of amusement
at which the principal activity is the placing of
bets or the playing of games of chance, where
|
|
|
|
(a) the administrative function and other
functions performed in operating the game
and taking the bets are performed
exclusively by volunteers; and
|
|
|
|
(b) in the case of a bingo or casino, the game
is not conducted in premises or at a place,
including any temporary structure, that is
used primarily for the purposes of
conducting gambling activities.
|
|
|
|
(2) Subsection (1) applies to supplies for
which consideration becomes due after
1996 or is paid after 1996 without having
become due except that, in relation to
supplies made by a charity of admissions to
a dinner, ball, concert, show or like event
for which the charity has supplied
admissions before 1997, Schedule V to the
Act applies as if this Act were not enacted.
|
|
| 1990, c. 45,
s. 18
|
103. (1) The definition ``direct cost'' in
section 1 of Part VI of Schedule V to the Act
is repealed.
|
|
| 1990, c. 45,
s. 18
|
(2) Subparagraph (b)(ii) of the definition
``transit authority'' in section 1 of Part VI
of Schedule V to the English version of the
Act is replaced by the following:
|
|
|
|
(ii) is established and operated for the
purpose of providing public passenger
transportation services to individuals
with a disability.
|
|
|
|
(3) Section 1 of Part VI of Schedule V to
the Act is amended by adding the following
in alphabetical order:
|
|
|
|
``public sector body'' does not include a
charity;
|
|
|
|
``public service body'' does not include a
charity;
|
|
|
|
``registered party'' means a party (including
any regional or local association of the
party), a candidate or a referendum
committee governed by an Act of
Parliament or a law of a province that
imposes requirements relating to election
finances or referendum expenses;
|
|
|
|
(4) Subsection (1) and the definitions
``public sector body'' and ``public service
body'' in section 1 of Part VI of Schedule V
to the Act, as enacted by subsection (3), are
deemed to have come into force on January
1, 1997 except that the latter definitions also
apply in relation to any supply made before
that day by a person who is on that day a
charity as defined on that day where
consideration for the supply becomes due
on or after that day or is paid on or after
that day without having become due.
|
|
|
|
(5) The definition ``registered party'' in
section 1 of Part VI of Schedule V to the Act,
as enacted by subsection (3), is deemed to
have come into force on April 23, 1996 and
also applies in relation to any supply made
before that day for which consideration
becomes due on or after that day or is paid
on or after that day without having become
due.
|
|
| 1990, c. 45,
s. 18
|
104. (1) The portion of section 2 of Part VI
of Schedule V to the Act before paragraph
(a) is replaced by the following:
|
|
|
|
2. A supply made by a public institution of
any personal property or a service, but not
including a supply of
|
|
| 1990, c. 45,
s. 18; 1994, c.
9, s. 28
|
(2) Paragraphs 2(b) to (e) of Part VI of
Schedule V to the Act are replaced by the
following:
|
|
|
|
(b) property or a service the supply of which
is deemed under Part IX of the Act to have
been made by the institution;
|
|
|
|
(c) property (other than capital property of
the institution or property that was
acquired, manufactured or produced by the
institution for the purpose of making a
supply of the property) where, immediately
before the time tax would be payable in
respect of the supply if it were a taxable
supply, the property was used (otherwise
than in making the supply) in commercial
activities of the institution;
|
|
|
|
(d) capital property of the institution where,
immediately before the time tax would be
payable in respect of the supply if it were a
taxable supply, the property was used
(otherwise than in making the supply)
primarily in commercial activities of the
institution;
|
|
|
|
(e) tangible property that was acquired,
manufactured or produced by the institution
for the purpose of making a supply of the
property and was neither donated to the
institution nor used by another person
before its acquisition by the institution, or
any service supplied by the institution in
respect of such property, other than such
property or such a service supplied by the
institution under a contract for catering;
|
|
| 1990, c. 45,
s. 18
|
(3) Paragraph 2(g) of Part VI of Schedule
V to the Act is replaced by the following:
|
|
|
|
(g) property or a service made by the
institution under a contract for catering for
an event or occasion sponsored or arranged
by another person who contracts with the
institution for catering;
|
|
|
|
(4) Subsections (1) to (3) apply to supplies
for which consideration becomes due after
1996 or is paid after 1996 without having
become due.
|
|
| 1990, c. 45,
s. 18; 1993, c.
27, s. 165(1)
|
105. (1) Section 3 of Part VI of Schedule
V to the Act is replaced by the following:
|
|
|
|
3. A supply made by a public institution of
an admission to a fund-raising dinner, ball,
concert, show or like fund-raising event where
part of the consideration for the supply may
reasonably be regarded as an amount that is
donated to the institution and in respect of
which a receipt referred to in subsection
110.1(2) or 118.1(2) of the Income Tax Act
may be issued or could be issued if the
recipient of the supply were an individual.
|
|
|
|
3.1. A supply by way of sale of personal
property or a service made by a public
institution in the course of a fund-raising
activity of the institution, but not including
|
|
|
|
(a) a supply of any property or service
where
|
|
|
|
(i) the institution makes supplies of such
property or services in the course of that
activity, or
|
|
|
|
(ii) the agreement for the supply entitles
the recipient to receive from the
institution property or services,
|
|
|
|
on a regular or continuous basis throughout
the year or a significant portion of the year;
|
|