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153. (1) Subsection 136(2.1) of the Act is
repealed.
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(2) Subsection (1) comes into force on
April 1, 1997.
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154. (1) The Act is amended by adding the
following after section 136:
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| Lease, etc. of
property
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136.1 (1) For the purposes of this Part,
where a supply of property is made by way of
lease, licence or similar arrangement to a
person for consideration that includes a
payment that is attributable to a period (in this
subsection referred to as the ``lease interval'')
that is the whole or a part of the period during
which possession or use of the property is
provided under the arrangement,
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| Ongoing
services
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(2) For the purposes of this Part, where a
supply of a service is made to a person for
consideration that includes a payment that is
attributable to a period (in this subsection
referred to as a ``billing period'') that is the
whole or a part of the period during which the
service is or is to be rendered under the
agreement for the supply,
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| Supply of real
property
partly outside
province
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136.2 For the purposes of determining in
which participating province, if any, a taxable
supply of real property is made and
determining the tax payable, if any, under
subsection 165(2) in respect of the supply for
the purposes of this Part, where the supply
includes the provision of real property situated
in a particular province and real property
situated in another province or outside
Canada, the provision of the part of the real
property that is situated in the particular
province and the provision of the part of the
real property that is situated in the other
province or outside Canada, as the case may
be, are each deemed to be a separate taxable
supply made for separate consideration equal
to the portion of the total consideration for all
the property that is reasonably attributable to
the part.
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| Separate
supplies of
freight
services
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136.3 For the purposes of determining, for
the purposes of this Part, the tax payable, if
any, under subsection 165(2) in respect of a
supply of a freight transportation service
(within the meaning of Part VI of Schedule
IX) that includes the provision of a service of
transporting particular tangible personal
property to a destination in a province and
other tangible personal property to a
destination outside the province and
determining in which participating province,
if any, the supply is made, the provision of the
service of transporting the particular property
and the provision of the service of transporting
the other property are each deemed to be a
separate supply made for separate
consideration equal to the portion of the total
consideration for the supply that is reasonably
attributable to the transportation of the
particular property or other property, as the
case may be.
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| Definition
``telecommu- nications channel''
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136.4 (1) In this section,
``telecommunications channel'' means a
telecommunications circuit, line, frequency,
channel, partial channel or other means of
sending or receiving a telecommunication but
does not include a satellite channel.
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| Dedicated
telecommuni- cations channel
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(2) For the purposes of this Part, where a
person supplies a telecommunication service
of granting to the recipient of the supply sole
access to a telecommunications channel for
transmitting telecommunications between a
place in a particular province and a place in
another province,
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(A/B) x C
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(2) Section 136.1 of the Act, as enacted by
subsection (1), applies to lease intervals and
billing periods that begin on or after April
1, 1997.
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| 1993, c. 27,
s. 18(2)
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(3) Sections 136.2 to 136.4 of the Act, as
enacted by subsection (1), come into force
on April 1, 1997.
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| 1993, c. 27,
s. 18(2)
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155. (1) Subsection 141(2) of the Act is
replaced by the following:
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| Intended use
in commercial
activities
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(2) For the purposes of this Part, where
substantially all of the consumption or use for
which a person, other than a financial
institution, acquires or imports property or a
service or brings it into a participating
province is in the course of the person's
commercial activities, all of the consumption
or use for which the person acquired or
imported the property or service or brought it
into the province, as the case may be, is
deemed to be in the course of those activities.
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| 1993, c. 27,
s. 18(2)
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(2) Subsection 141(4) of the Act is
replaced by the following:
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| Intended use
in other
activities
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(4) For the purposes of this Part, where
substantially all of the consumption or use for
which a person, other than a financial
institution, acquires or imports property or a
service or brings it into a participating
province is in the course of particular
activities of the person that are not
commercial activities, all of the consumption
or use for which the person acquired or
imported the property or service or brought it
into the province, as the case may be, is
deemed to be in the course of those particular
activities.
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| 1993, c. 27,
s. 18(2)
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(3) Paragraph 141(5)(b) of the Act is
replaced by the following:
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(4) Subsections (1) to (3) come into force
on April 1, 1997.
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| 1994, c. 9,
s. 4(1)
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156. (1) Subsection 141.01(2) of the Act,
as amended by subsections 5(3) and (4), is
replaced by the following:
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| Acquisition
for purpose of
making
supplies
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(2) Where a person acquires or imports
property or a service or brings it into a
participating province for consumption or use
in the course of an endeavour of the person, the
person shall, for the purposes of this Part, be
deemed to have acquired or imported the
property or service or brought it into the
province, as the case may be,
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| 1994, c. 9,
s. 4(1)
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(2) The portion of paragraph 141.01(4)(c)
of the Act before subparagraph (i) is
replaced by the following:
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| 1994, c. 9,
s. 4(1)
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(3) Paragraph 141.01(5)(a) of the Act, as
enacted by subsection 5(7), is replaced by
the following:
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(4) Subsections (1) to (3) come into force
on April 1, 1997.
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| 1994, c. 9,
s. 4(1)
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157. (1) Subparagraph 141.1(1)(a)(i) of
the Act is replaced by the following:
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| 1993, c. 27,
s. 18(2)
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(2) Subparagraphs 141.1(1)(b)(i) and (ii)
of the Act are replaced by the following:
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| 1993, c. 27,
s. 18(2)
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(3) The portion of paragraph 141.1(2)(a)
of the Act before subparagraph (i) is
replaced by the following:
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(4) Subsections (1) to (3) come into force
on April 1, 1997.
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158. (1) The Act is amended by adding the
following section after section 144:
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| Supply in a
province
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144.1 For the purposes of this Part, a supply
is deemed to be made in a province if it is made
in Canada and is, under the rules set out in
Schedule IX, made in the province, but is
deemed to be made outside the province in any
other case and a supply made in Canada that
is not made in any participating province is
deemed to be made in a non-participating
province.
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(2) Subsection (1) comes into force on
April 1, 1997.
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| 1990, c. 45,
s. 12(1)
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159. (1) Subsections 163(1) and (2) of the
Act are replaced by the following:
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| Considera- tion for portions of tour package
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163. (1) For the purposes of determining tax
payable in respect of portions of a tour
package, the consideration for a supply of the
provincially taxable portion of the tour
package or the non-provincially taxable
portion of the tour package, as the case may
be, (in this subsection referred to as the
``relevant portion'') is deemed to be
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A x B
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A x B
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| Taxable and
non-taxable
portions
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(2) For the purpose of determining tax
payable in respect of a tour package and for the
purposes of Part VI of Schedule VI, the
provision of all that part of the taxable portion
of a tour package that is not included in the
provincially taxable portions of the tour
package and the provision of the part of the
tour package that is not included in the taxable
portion of the tour package are each deemed
to be a supply separate from, and not
incidental to, the provision of the remaining
parts of the tour package.
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| Provincially
taxable
portion
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(2.1) For the purpose of determining tax
payable in respect of a tour package and for the
purposes of Part VI of Schedule VI, the
provision of the part of the taxable portion of
a tour package that is the provincially taxable
portion of the tour package in respect of a
participating province is deemed to be a
supply made in the participating province that
is separate from, and not incidental to, the
provision of the other parts, if any, of the tour
package and those other parts are deemed to
be supplied outside the participating province.
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| Transition
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(2.2) Where a supply of a provincially
taxable portion of a tour package in respect of
a participating province is made by a supplier
who acquired the tour package from another
person and was not required to pay tax under
subsection 165(2) in respect of the tour
package, the supplier is deemed to be the first
supplier of the tour package for the purposes
of determining the base percentage, initial
taxable percentage and taxable percentage, in
respect of the provincially taxable portion of
the tour package and the non-provincially
taxable portion of the tour package.
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| 1990, c. 45,
s. 12(1)
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(2) The definitions ``base fraction'',
``initial taxable percentage'' and ``taxable
percentage'' in subsection 163(3) of the Act
are replaced by the following:
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| ``base
percentage'' « pourcen- tage de référence »
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``base percentage'', at any time, in respect of
the provincially taxable portion of a tour
package or the non-provincially taxable
portion of a tour package, as the case may
be, (in this definition referred to as the
``relevant portion'') means the percentage
determined by the formula
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A/B
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| ``initial
taxable
percentage'' « pourcen- tage taxable initial »
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``initial taxable percentage'' in respect of the
provincially taxable portion of a tour
package or the non-provincially taxable
portion of a tour package, as the case may
be, (in this definition referred to as the
``relevant portion'') means the percentage
determined, at the time the first supplier of
the tour package first determines the
amount (in this definition referred to as the
``initial price'') to be charged by that
supplier for a supply of the tour package, by
the formula
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A/B
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