(iii) in any other case, 15/115, and
	(5) Subsections (1) to (4) come into force on April 1, 1997.
1993, c. 27, ss. 70(1), (2)	193. (1) Subsection 203(1) of the Act is replaced by the following:
Sale of passenger vehicle	203. (1) Where a registrant, at a particular time in a reporting period of the registrant, makes a taxable supply by way of sale of a passenger vehicle that, immediately before the particular time, was used as capital property in commercial activities of the registrant, the registrant may, notwithstanding section 170, paragraphs 199(2)(a) and (4)(a) and subsection 202(1), claim an input tax credit for that period equal to the amount determined by the formula
	A x (B - C) / B
	where
	A is the basic tax content of the vehicle at the particular time;
	B is the total of
	(a) the tax that was payable by the registrant in respect of the last acquisition or importation of the vehicle by the registrant,
	(b) where the registrant brought the vehicle into a participating province after it was last acquired or imported by the registrant, the tax that was payable by the registrant in respect of bringing it into that province, and
	(c) the tax that was payable by the registrant in respect of improvements to the vehicle acquired, imported or brought into a participating province by the registrant after the property was last acquired or imported; and
	C is the total of all input tax credits that the registrant was entitled to claim in respect of any tax included in the total for B.
1990, c. 45, s. 12(1); 1993, c. 27, s. 70(3)	(2) Paragraphs 203(2)(a) and (b) of the Act are replaced by the following:
	(a) made, immediately before that time, a taxable supply by way of sale of the vehicle or aircraft; and
	(b) collected, at that time, tax in respect of the supply equal to the basic tax content of the vehicle or aircraft immediately before that time.
	(3) Subsections (1) and (2) come into force on April 1, 1997.
1993, c. 27, s. 72(1)	194. (1) Paragraph 206(2)(b) of the Act is replaced by the following:
	(b) except where the supply is an exempt supply, to have paid, at the particular time, tax in respect of the supply equal to the basic tax content of the property at the particular time.
1993, c. 27, s. 72(1)	(2) Paragraph 206(3)(b) of the Act is replaced by the following:
	(b) except where the supply is an exempt supply, to have paid, at the particular time, tax in respect of the supply equal to the amount determined by the formula
	A x B
	where
	A is the basic tax content of the property at the particular time, and
	B is the extent (expressed as a percentage of the total use of the property by the registrant at the particular time) to which the registrant increased the use of the property in commercial activities of the registrant at the particular time.
1993, c. 27, s. 72(1)	(3) Paragraph 206(4)(a) of the Act is replaced by the following:
	(a) to have made, immediately before the particular time, a supply of the property by way of sale and, except where the supply is an exempt supply, to have collected, at the particular time, tax in respect of the supply equal to the basic tax content of the property at the particular time; and
1993, c. 27, s. 72(1)	(4) Paragraph 206(5)(b) of the Act is replaced by the following:
	(b) except where the supply is an exempt supply, to have collected, at the particular time, tax in respect of the supply equal to the amount determined by the formula
	A x B
	where
	A is the basic tax content of the property at the particular time, and
	B is the extent (expressed as a percentage of the total use of the property by the registrant at the particular time) to which the registrant reduced the use of the property in commercial activities of the registrant at the particular time.
	(5) Subsections (1) to (4) come into force on April 1, 1997.
1993, c. 27, s. 73(1)	195. (1) Paragraph 207(1)(a) of the Act is replaced by the following:
	(a) to have made, immediately before the particular time, a supply of the property by way of sale and, except where the supply is an exempt supply, to have collected, at the particular time, tax in respect of the supply equal to the amount determined by the formula
	A - B
	where
	A is the basic tax content of the property at the particular time, and
	B is the tax, if any, that the individual is deemed under section 190 to have collected at the particular time in respect of the property; and
1993, c. 27, s. 73(1)	(2) Paragraph 207(2)(b) of the Act is replaced by the following:
	(b) except where the supply is an exempt supply, to have collected, at the particular time, tax in respect of the supply equal to the amount determined by the formula
	(A x B) - C
	where
	A is the basic tax content of the property at the particular time,
	B is the extent (expressed as a percentage of the total use of the property by the individual at the particular time) to which the individual reduced the use of the property in commercial activities of the individual at the particular time, and
	C is the tax, if any, that the individual is deemed under section 190 to have collected at the particular time in respect of the property.
	(3) Subsections (1) and (2) come into force on April 1, 1997.
1993, c. 27, s. 74(1)	196. (1) Paragraph 208(2)(d) of the Act, as renumbered by subsection 40.1(1), is replaced by the following:
	(d) except where the supply is an exempt supply, to have paid, at the particular time, tax in respect of the supply equal to the basic tax content of the property at the particular time.
1993, c. 27, s. 74(1)	(2) The description of A in paragraph 208(3)(b) of the Act is replaced by the following:
	A is the basic tax content of the property at the particular time, and
1993, c. 27, s. 74(2)	(3) Subsection 208(4) of the Act is replaced by the following:
Improvement to capital real property by individual	(4) Where an individual who is a registrant acquires, imports or brings into a participating province an improvement to real property that is capital property of the individual, the tax payable by the individual in respect of the improvement shall not be included in determining an input tax credit of the individual if, at the time that tax becomes payable or is paid without having become payable, the property is primarily for the personal use and enjoyment of the individual or a related individual.
	(4) Subsections (1) to (3) come into force on April 1, 1997.
1993, c. 27, s. 76(3)	197. (1) Paragraph 211(2)(a) of the Act is replaced by the following:
	(a) to have made, immediately before the particular day, a taxable supply of the property by way of sale and to have collected, on the particular day, tax in respect of the supply equal to the basic tax content of the property on the particular day; and
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 77(1)	198. (1) Section 212 of the Act is replaced by the following:
Imposition of goods and services tax	212. Subject to this Part, every person who is liable under the Customs Act to pay duty on imported goods, or who would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada tax on the goods calculated at the rate of 7% on the value of the goods.
Meaning of ``commercial goods''	212.1 (1) In this section, ``commercial goods'' means goods that are imported for sale or for any commercial, industrial, occupational, institutional or other like use.
Tax in participating province	(2) Subject to this Part, every person who is resident in a participating province and is liable under the Customs Act to pay duty on imported goods, or who would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada, in addition to the tax imposed by section 212, a tax on the goods calculated at the tax rate for that province on the value of the goods.
Exception	(3) Tax under subsection (2) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.
Application in offshore areas	(4) Subsection (2) does not apply to goods imported by or on behalf of a person who is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 78(1)	199. (1) Section 213.1 of the Act is replaced by the following:
Security	213.1 For the purposes of this Division, the Minister may require a person mentioned in section 212 or 212.1 who imports goods to provide security, in an amount determined by the Minister and subject to such terms and conditions as the Minister may specify, for the payment of any amount that is or may become payable by the person under this Division, where provisions of the Customs Act, the Customs Tariff or any other laws relating to customs under which security may be required do not apply to the payment of that amount.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 79(1)	200. (1) Section 214 of the Act is replaced by the following:
Payment of taxes	214. Tax on goods under this Division shall be paid and collected under the Customs Act, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the goods under the Customs Tariff and, for those purposes, the Customs Act, with such modifications as the circumstances require, applies subject to this Division.
Deduction	214.1 Where tax under section 212.1 is payable by a person and all or any portion of that tax is an amount that is prescribed for the purposes of subsection 234(3), that amount shall be deducted from that tax in determining the amount required to be paid and collected under section 214.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 81(1)	201. (1) The description of A in subsection 215.1(2) of the Act is replaced by the following:
	A is the total of the rate of tax imposed under section 212 at the time the goods were accounted for under subsection 32(1), (2) or (5) of the Customs Act and, where an amount was paid as tax under section 212.1, the rate of tax imposed under that section at that time;
	(2) Subsection (1) applies to rebates in respect of amounts paid as tax on or after April 1, 1997.
1990, c. 45, s. 12(1)	202. The heading ``Tax on Imported Taxable Supplies Other Than Goods'' before section 217 of the Act is replaced by the following: