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(b) a supply of property or a service
included in paragraph 2(a), (b), (c), (d) or
(k); or
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(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.
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(2) Subsection (1) applies to supplies for
which consideration becomes due after
1996 or is paid after 1996 without having
become due except that it does not apply to
supplies of admissions to a dinner, ball,
concert, show or like event for which
admissions have been supplied before 1997.
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| 1993, c. 27,
s. 166(1)
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106. (1) Section 5.1 of Part VI of Schedule
V to the Act is replaced by the following:
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5.1 A supply made by a public institution or
non-profit organization (other than a
prescribed person) of a right, other than an
admission, to play or participate in a game of
chance (other than a prescribed game of
chance).
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(2) Subsection (1) applies to supplies for
which consideration becomes due after
1996 or is paid after 1996 without having
become due.
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| 1990, c. 45,
s. 18
|
107. (1) Paragraph 5.2(a) of Part VI of
Schedule V to the Act is replaced by the
following:
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(a) by a public institution or non-profit
organization (other than a prescribed
person); or
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(2) Subsection (1) applies to supplies for
which consideration becomes due after
1996 or is paid after 1996 without having
become due.
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| 1990, c. 45,
s. 18; 1993, c.
27, s. 167(1)
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108. (1) Sections 6 to 8 of Part VI of
Schedule V to the Act are replaced by the
following:
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6. A supply by way of sale made by a public
service body to a recipient of tangible personal
property (other than capital property of the
body), or of a service purchased by the body
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 body for
such supplies to such recipients and
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(a) if the body does not charge the recipient
any amount as tax in respect of the supply,
the total charge for the supply does not, or
could not reasonably be expected to, exceed
the direct cost of the supply; and
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(b) if the body charges the recipient an
amount as tax in respect of the supply, the
consideration for the supply does not, or
could not reasonably be expected to, equal
or exceed the direct cost of the supply
determined without reference to tax
imposed under this Part.
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(2) Subsection (1) applies to supplies for
which all of the consideration becomes due
after 1996 or is paid after 1996 without
having become due.
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109. (1) Sections 9 and 10 of Part VI of
Schedule V to the Act are replaced by the
following:
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9. A supply made by a public sector body of
an admission in respect of a place of
amusement where the maximum
consideration for a supply by the body of such
an admission does not exceed one dollar.
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10. A supply made by a public sector body
of any property or service where all or
substantially all of the supplies of the property
or service by the body are made for no
consideration, but not including a supply of
blood or blood derivatives.
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| 1990, c. 45,
s. 18
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(2) Section 9 of Part VI of Schedule V to
the Act, as enacted by subsection (1),
applies to supplies made after April 23,
1996.
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(3) Section 10 of Part VI of Schedule V to
the Act, as enacted by subsection (1), is
deemed to have come into force on
December 17, 1990 except that, with respect
to supplies made on or before April 23,
1996, the reference to ``des fournitures des
biens ou services'' in the French version of
that section shall be read as a reference to
``des fournitures de tels biens ou services''.
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| 1990, c. 45,
s. 18
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110. Paragraph 12(b) of Part VI of
Schedule V to the Act is replaced by the
following:
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(b) the program is provided primarily for
underprivileged individuals or individuals
with a disability.
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| 1990, c. 45,
s. 18
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111. Section 13 of Part VI of Schedule V
to the Act is replaced by the following:
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13. A supply made by a public sector body
of board and lodging, or recreational services,
at a recreational camp or similar place under
a program or arrangement for providing the
board and lodging or services primarily to
underprivileged individuals or individuals
with a disability.
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| 1990, c. 45,
s. 18
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112. Section 15 of Part VI of Schedule V
to the Act is replaced by the following:
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15. A supply made by a public sector body
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 public sector body for
the purpose of the program.
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| 1993, c. 27,
s. 170(1)(F)
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113. (1) The portion of section 17 of Part
VI of Schedule V to the Act before
paragraph (a) is replaced by the following:
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17. A supply of a membership in a public
sector body (other than a membership in a club
the main purpose of which is to provide
dining, recreational or sporting facilities or in
a registered party) where each member does
not receive a benefit by reason of the
membership, other than
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(2) Subsection (1) applies to supplies
made after April 23, 1996 but does not
apply to any supply of a membership for
which the supplier issued an offer in
writing, or an invoice, to the recipient of the
supply before June 1996.
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113.1 (1) Part VI of Schedule V to the Act
is amended by adding the following after
section 18:
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18.1 A supply of a membership in a
registered party.
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18.2 A supply made by a registered party to
a person where part of the consideration for
the supply may reasonably be regarded as an
amount (in this section referred to as the
``amount contributed'') that is contributed to
the registered party and the person can claim
a deduction or credit in determining tax
payable by the person under the Income Tax
Act or a similar Act of the legislature of a
province in respect of the total of such
amounts contributed.
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(2) Section 18.1 of Part VI of Schedule V
to the Act, as enacted by subsection (1),
applies to supplies made after April 23,
1996 other than a supply for which the
supplier issued an offer in writing, or an
invoice, to the recipient of the supply before
June 1996.
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(3) Section 18.2 of Part VI of Schedule V
to the Act, as enacted by subsection (1),
applies to supplies made after 1996 other
than supplies of admissions to an event for
which any admissions are supplied before
1997.
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| 1990, c. 45,
s. 18
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114. (1) Paragraph 20(e) of Part VI of
Schedule V to the Act is replaced by the
following:
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(e) a supply of a service of providing
information, or of any certificate or other
document, in respect of
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(i) the title to, or any right or estate in,
property,
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(ii) any encumbrance or assessment in
respect of property, or
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(iii) the zoning of real property;
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| 1990, c. 45,
s. 18
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(2) Paragraph 20(h) of Part VI of
Schedule V to the Act is replaced by the
following:
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(h) a supply of a service of collecting
garbage, including recyclable materials,
and
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(3) Subsection (1) applies to supplies for
which all of the consideration becomes due
after 1996 or is paid after 1996 without
having become due.
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(4) Subsection (2) is deemed to have come
into force on December 17, 1990, except
that, with respect to supplies of services
performed before 1997, paragraph 20(h) of
Part VI of Schedule V to the Act, as enacted
by subsection (2), shall be read as follows:
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(h) a supply of a service of collecting
garbage, including recyclable materials,
but not including a supply of a service that
is not part of the basic garbage collection
service supplied by the government or
municipality on a regularly scheduled
basis, and
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| 1990, c. 45,
s. 18; 1993, c.
23,
ss. 173(1),
174(1)
|
115. (1) Sections 21 to 24 of Part VI of
Schedule V to the Act are replaced by the
following:
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21. A supply of a municipal service made by
or on behalf of a government or municipality
to owners or occupants of real property
situated in a particular geographic area where
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(a) the owners or occupants have no option
but to receive the service, or
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(b) the service is supplied because of a
failure by an owner or occupant to comply
with an obligation imposed under a law,
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but not including a supply of a service of
testing or inspecting any property for the
purpose of verifying or certifying that the
property meets particular standards of quality
or is suitable for consumption, use or supply in
a particular manner.
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21.1 A supply made by a municipality or a
board, commission or other body established
by a municipality of a service of
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(a) installing, replacing, repairing or
removing street or road signs or barriers,
street or traffic lights or property similar to
any of the foregoing;
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(b) removing snow, ice or water;
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(c) removing, cutting, pruning, treating or
planting vegetation;
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(d) repairing or maintaining roads, streets,
sidewalks or similar or adjacent property;
or
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(e) installing accesses or egresses.
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22. A supply of a service, made by a
municipality or by an organization that
operates a water distribution, sewerage or
drainage system and that is designated by the
Minister to be a municipality for the purposes
of this section, of installing, repairing,
maintaining or interrupting the operation of a
water distribution, sewerage or drainage
system.
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23. A supply of
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(a) unbottled water (other than a zero-rated
supply and a supply of water dispensed in
single servings to consumers through a
vending machine or at a permanent
establishment of the supplier) when made
by a person other than a government or by
a government designated by the Minister to
be a municipality for the purposes of this
section, or
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(b) the service of delivering water when the
service is supplied by the supplier of the
water and that supply of water is included in
paragraph (a).
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24. A supply made to a member of the
public of a municipal transit service or of a
public passenger transportation service
designated by the Minister to be a municipal
transit service.
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(2) Section 21 of Part VI of Schedule V to
the Act, as enacted by subsection (1),
applies to supplies for which consideration
becomes due after April 23, 1996 or is paid
after that day without having become due.
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(3) Sections 21.1 and 22 of Part VI of
Schedule V to the Act, as enacted by
subsection (1), apply to supplies for which
consideration becomes due after 1996 or is
paid after 1996 without having become due.
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(4) Sections 23 and 24 of Part VI of
Schedule V to the Act, as enacted by
subsection (1), apply to supplies for which
all of the consideration becomes due after
April 23, 1996 or is paid after that day
without having become due.
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| 1993, c. 27,
s. 175(1)
|
116. (1) Paragraph 25(c) of Part VI of
Schedule V to the Act is replaced by the
following:
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(c) real property 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 body as an
office or in the course of commercial
activities or of making exempt supplies;
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| 1993, c. 27,
s. 175(2)
|
(2) Subparagraph 25(f)(i) of Part VI of
Schedule V to the Act is replaced by the
following:
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(i) lease, where the period throughout
which continuous possession or use of
the property is provided under the lease
is less than one month,
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(3) Section 25 of Part VI of Schedule V to
the Act is amended by striking out the word
``or'' at the end of paragraph (g), by adding
the word ``or'' at the end of paragraph (h)
and by adding the following after
paragraph (h):
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(i) real property the last supply of which to
the body was deemed to have been made
under subsection 183(1) of the Act.
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(4) Subsection (1) applies to supplies
made after April 23, 1996.
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(5) Subsection (2) 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)
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(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
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(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.
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(6) Subsection (3) applies to
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(a) any supply the agreement for which
was entered into by a public service body
after April 23, 1996; and
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(b) any supply the agreement for which
was entered into by a public service body
on or before that day unless
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(i) the body did not, on or before that
day, charge or collect any amount as or
on account of tax under Part IX of the
Act in respect of the supply, or
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(ii) the body charged or collected an
amount as or on account of tax under
that Part in respect of the supply and,
before that day, the Minister of
National Revenue received an
application under subsection 261(1) of
the Act (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) for
a rebate in respect of that amount or a
return under Division V of that Part in
which the body claimed a deduction in
respect of an adjustment, refund or
credit of the amount under subsection
232(1) of the Act (other than a
deduction deemed under that
paragraph to have been claimed as a
result of an assessment made after that
day).
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| 1993, c. 27,
s. 176(1)
|
117. (1) The portion of section 28 of Part
VI of Schedule V to the Act after paragraph
(e) is replaced by the following:
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but not including
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(f) a supply of electricity, gas, steam or
telecommunication services made by a
municipal body or a para-municipal
organization, or a branch or division
thereof, that acts as a public utility, or
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(g) any supply made or received by
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(i) a provincially established designated
body,
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(ii) a para-municipal organization
designated under section 259 of the Act
or section 22 or 23, or
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(iii) another organization referred to in
paragraph (e),
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otherwise than in the course of the
designated activities of the body or
organization, as the case may be.
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(2) Subsection (1) applies to supplies for
which consideration becomes due after
April 23, 1996 or is paid after that day
without having become due.
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| 1990, c. 45,
s. 18
|
118. (1) The definition ``practitioner'' in
section 1 of Part I of Schedule VI to the Act
is repealed.
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| 1990, c. 45,
s. 18
|
(2) The definition ``prescription'' in
section 1 of Part I of Schedule VI to the Act
is replaced by the following:
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``prescription'' means a written or verbal
order, given to a pharmacist by a medical
practitioner, directing that a stated amount
of any drug or mixture of drugs specified in
the order be dispensed for the individual
named in the order.
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