1. lorsque l'avantage est à inclure, en application des alinéas 6(1)a) ou e) de la Loi de l'impôt sur le revenu, dans le calcul du revenu du particulier tiré d'une charge ou d'un emploi et que le dernier établissement de l'employeur auquel le particulier travaillait ou se présentait habituellement au cours de l'année dans le cadre de cette charge ou cet emploi est situé dans une province participante, le taux de taxe applicable à cette province,
	2. lorsque l'avantage est à inclure, en application du paragraphe 15(1) de cette loi, dans le calcul du revenu du particulier et que celui-ci réside dans une province participante à la fin de l'année, le taux de taxe applicable à cette province,
	(II) dans les autres cas, 6 %,
	B la somme de 100 % et du pourcentage déterminé selon l'élément A,
	C la contrepartie totale,
	(4) Subparagraph 173(1)(d)(iv) of the French version of the Act, as enacted by subsection 22(1), is replaced by the following:
	(iv) l'inscrit ne pouvait pas, par l'effet de l'article 170, demander un crédit de taxe sur les intrants relativement à sa dernière acquisition ou importation du bien ou du service ou à son dernier transfert de ceux-ci dans une province participante,
	(5) Clause 173(1)(d)(vi)(B) of the English version of the Act, as enacted by subsection 22(1), is replaced by the following:
	(B) in any other case, the amount determined by the formula
	(A/B) x C
	where
	A is
	(I) where
	1. the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing the individual's income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in a participating province, or
	2. the benefit amount is required under subsection 15(1) of that Act to be included in computing the individual's income and the individual is resident in a participating province at the end of the year,
	the total of 6% and the tax rate for the participating province, and
	(II) in any other case, 6%,
	B is the total of 100% and the percentage determined for A, and
	C is the total consideration.
1993, c. 27, s. 40(1)	(6) Subparagraph 173(3)(c)(i) of the Act is replaced by the following:
	(i) there shall not be included, in determining an input tax credit claimed by the registrant in the return under section 238 for the particular or any subsequent reporting period, tax that is calculated on consideration or part thereof, for that supply or that is in respect of an improvement to the property acquired, imported or brought into a participating province by the registrant after the property was last so acquired, imported or brought in, as the case may be, and
	(7) That portion of paragraph 173(3)(d) of the Act before subparagraph (ii), as enacted by subsection 22(2), is replaced by the following:
	(d) there shall not be included, in determining an input tax credit claimed by the registrant in the return under section 238 for the particular or any subsequent reporting period, tax calculated on an amount of consideration, or a value determined under section 215 or subsection 220.05(1), 220.06(1) or 220.07(1), that can reasonably be attributed to
	(i) any property that is acquired, imported or brought into a participating province for consumption or use in operating the vehicle or aircraft in respect of which the election is made and that is, or is to be used, or consumed after that day, or
	(8) Subsections (1), (2), (4), (6) and (7) come into force on April 1, 1997.
	(9) Subsections (3) and (5) apply to the 1997 and subsequent taxation years of individuals except that, with respect to the 1997 taxation year, the reference to ``le taux de taxe applicable à cette province'' in sub-subclauses (I)1 and 2 of the description of A in the formula in clause 173(1)(d)(ii)(B) of the French version of the Act, as enacted by subsection (3), shall be read as a reference to ``6 %'' and the reference to ``tax rate for the participating province'' in clause 173(1)(d)(vi)(B) of the English version of the Act, as enacted by subsection (5), shall be read as a reference to ``6%''.
	166. (1) Paragraph 174(f) of the Act, as enacted by subsection 23(3), is replaced by the following:
	(f) the person is deemed to have paid, at the time the allowance is paid, tax in respect of the supply equal to the amount determined by the formula
	A x B
	where
	A is the amount of the allowance, and
	B is
	(i) 15/115 where
	(A) all or substantially all of the supplies for which the allowance is paid were made in participating provinces, or
	(B) the allowance is paid for the use of the motor vehicle in participating provinces, and
	(ii) in any other case, 7/107.
	(2) Subsection (1) applies to allowances paid after March 31, 1997.
	167. (1) The portion of subsection 175(1) of the Act before paragraph (a), as enacted by subsection 24(1), is replaced by the following:
Employee, partner or volunteer reimburse- ment	175. (1) Where an employee of an employer, a member of a partnership or a volunteer who gives services to a charity or public institution acquires or imports property or a service or brings it into a participating province for consumption or use in relation to activities of the employer, partnership, charity or public institution (each of which is referred to in this subsection as the ``person''), the employee, member or volunteer paid the tax payable in respect of that acquisition, importation or bringing in and the person pays an amount to the employee, member or volunteer as a reimbursement in respect of the property or service, for the purposes of this Part,
	(2) The description of A in paragraph 175(1)(c) of the Act, as enacted by subsection 24(1), is replaced by the following:
	A is the tax paid by the employee, member or volunteer in respect of the acquisition, importation or bringing into a particular province of the property or service by the employee, member or volunteer, and
	(3) Subparagraph (ii) of the description of B in paragraph 175(1)(c) of the Act, as enacted by subsection 24(1), is replaced by the following:
	(ii) the extent (expressed as a percentage) to which the property or service was acquired, imported or brought into the province, as the case may be, by the employee, member or volunteer for consumption or use in relation to activities of the person.
	(4) Subsection 175(2) of the Act, as enacted by subsection 24(1), is replaced by the following:
Exception	(2) Subsection (1) does not apply to a reimbursement in respect of property or a service acquired, imported or brought into a participating province by a member of a partnership where paragraph 272.1(2)(b) applies to the acquisition, importation or bringing in, as the case may be, and the reimbursement is paid to the member after the member files with the Minister a return of the member under section 238 in which an input tax credit in respect of the property or service is claimed.
	(5) Subsections (1) to (4) come into force on April 1, 1997.
	168. (1) Paragraph 175.1(a) of the Act, as enacted by subsection 24(1), is replaced by the following:
	(a) the beneficiary of a warranty (other than an insurance policy) in respect of the quality, fitness or performance of tangible property acquires or imports property or a service or brings it into a participating province and tax is payable by the beneficiary in respect of the acquisition, importation or bringing in, and
	(2) The description of A in paragraph 175.1(c) of the Act, as enacted by subsection 24(1), is replaced by the following:
	A is the tax payable by the beneficiary,
	(3) Subsections (1) and (2) come into force on April 1, 1997.
	169. (1) The portion of subsection 176(1) of the French version of the Act, before paragraph (a), as enacted by subsection 25(1), is replaced by the following:
Acquisition de contenants consignés	176. (1) Pour l'application de la présente partie mais sous réserve de la présente section, un inscrit est réputé avoir payé, dès qu'un montant est versé en contrepartie d'une fourniture de biens meubles corporels d'occasion, sauf si l'article 167 s'applique à la fourniture, la taxe relative à la fourniture si les conditions suivantes sont réunies :
	(2) Subparagraph 176(1)(d)(ii) of the Act, as enacted by subsection 25(1), is replaced by the following:
	(ii) all tax calculated on that consideration,
	(3) The portion of subsection 176(1) of the Act after paragraph (d), as enacted by subsection 25(1), is replaced by the following:
	for the purposes of this Part, the registrant is deemed (except where section 167 applies to the supply) to have paid, at the time any amount is paid as consideration for the supply, tax in respect of the supply equal to the amount determined by the formula
	(A/B) x C
	where
	A is
	(a) where the supply is made in a participating province, the total of 7% and the tax rate for that province, and
	(b) in any other case, 7%,
	B is the total of 100% and the percentage determined for A, and
	C is the amount paid as consideration for the supply.
	(4) Subsections (1) to (3) come into force on April 1, 1997.
1993, c. 45, s. 43(1)	170. (1) Subparagraph 178.3(2)(e)(i) of the Act is replaced by the following:
	(i) the particular supply is deemed, for the purposes of this Part except section 178.1 and subsections (4) to (6) and 178.5(7), to be a taxable supply made by the direct seller, and not by the particular contractor, for consideration equal to the lesser of the actual consideration for the supply and the suggested retail price of the product at the time the particular supply is made,
	(2) Section 178.3 of the Act is amended by adding the following after subsection (4):
Adjustment where supply not in participating province	(5) Where
	(a) at a particular time a direct seller makes a supply in a participating province of an exclusive product of the direct seller in circumstances in which an amount is required under paragraph (1)(d) to be added in determining the net tax of the direct seller,
	(b) included in the amount required under paragraph (1)(d) to be added in determining the net tax of the direct seller is tax payable under subsection 165(2) in respect of the supply,
	(c) a particular independent sales contractor of the direct seller makes a supply of the product outside the participating provinces, and
	(d) the direct seller pays to, or credits in favour of, the particular contractor an amount in respect of the product equal to the amount of the tax payable under subsection 165(2) calculated on the suggested retail price of the product at the particular time,
	the direct seller may deduct the amount determined under paragraph (d), in determining the net tax for the particular reporting period of the direct seller in which the payment or credit is given or a subsequent reporting period, in a return under Division V filed by the direct seller within four years after the day on or before which the return under Division V for the particular reporting period is required to be filed.
Adjustment where supply is in participating province	(6) Where
	(a) a direct seller makes a supply outside the participating provinces of an exclusive product of the direct seller in circumstances in which an amount is required under paragraph (1)(d) to be added in determining the net tax of the direct seller,
	(b) no tax under subsection 165(2) in respect of the supply is included in the amount required under paragraph (1)(d) to be added in determining the net tax of the direct seller, and
	(c) an independent sales contractor of the direct seller makes at a particular time a supply of the product in a participating province,
	in determining the net tax of the direct seller for the reporting period of the direct seller that includes the particular time, there shall be added an amount equal to the tax that would be payable under subsection 165(2) in respect of the supply, calculated on the suggested retail price of the product at the particular time, if the supply by the direct seller were made in that participating province at the particular time.
	(3) Subsections (1) and (2) come into force on April 1, 1997.
1993, c. 27, s. 43(1)	171. (1) Subparagraph 178.4(2)(d)(i) of the Act is replaced by the following:
	(i) the particular supply is deemed, for the purposes of this Part except section 178.1 and subsections (4) to (6) and 178.5(7), to be a taxable supply made by the distributor, and not by the particular contractor, for consideration equal to the lesser of the actual consideration for the supply and the suggested retail price of the product at the time the particular supply is made,
	(2) Section 178.4 of the Act is amended by adding the following after subsection (4):
Adjustment where supply not in participating province	(5) Where
	(a) at a particular time a distributor of a direct seller makes a supply in a participating province of an exclusive product of the direct seller in circumstances in which an amount is required under paragraph (1)(d) to be added in determining the net tax of the distributor,
	(b) included in the amount required under paragraph (1)(d) to be added in determining the net tax of the distributor is tax payable under subsection 165(2) in respect of the supply,
	(c) a particular independent sales contractor of the direct seller (other than the distributor) makes a supply of the product outside the participating provinces, and
	(d) the distributor pays to, or credits in favour of, the particular contractor an amount in respect of the product equal to the amount of the tax payable under subsection 165(2) calculated on the suggested retail price of the product at the particular time,