(d) any amount payable by a person under any of paragraphs 228(2.1)(b) and (2.3)(d) and section 230.1, and

(3) Subsections (1) and (2) come into force on April 1, 1997.

238. (1) Subsection 298(1) of the Act is amended by adding the following after paragraph (a):

    (a.1) in the case of an assessment of an amount payable under paragraph 228(2.1)(b) or (2.3)(d) that a person is required to pay on or before a day, more than four years after that day;

(2) Subsection 298(1) of the Act is amended by adding the following after paragraph (d):

    (d.1) in the case of an assessment of tax payable by the person under Division IV.1, more than four years after

      (i) where the person is required to report the tax in a return, the later of the day on or before which the person was required to file the return with the Minister and the day the return was filed, and

      (ii) in any other case, the day the person is required to pay the tax to the Receiver General.

(3) Subsections (1) and (2) come into force on April 1, 1997.

1990, c. 45, s. 12(1)

239. (1) Subsection 323(1) of the Act is replaced by the following:

Liability of directors

323. (1) Where a corporation fails to remit an amount of net tax as required under subsection 228(2) or (2.3), the directors of the corporation at the time the corporation was required to remit the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest thereon or penalties relating thereto.

(2) Subsection (1) comes into force on April 1, 1997.

1990, c. 45, s. 12(1)

240. (1) Subsection 337(9) of the Act is repealed.

(2) Subsection (1) comes into force on April 1, 1997.

241. The Act is amended by adding the following after section 347:

DIVISION X

TRANSITIONAL PROVISIONS FOR PARTICIPATING PROVINCES

Subdivision a

Interpretation

Definitions

348. The definitions in this section apply in this Division.

``announce-
ment date''
« date de publication »

``announcement date'' for a participating province means

      (a) October 23, 1996 in the case of Nova Scotia, New Brunswick or Newfoundland; and

      (b) February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area.

``implementa-
tion date''
« date de mise en oeuvre »

``implementation date'' for a participating province means April 1, 1997 in the case of Nova Scotia, New Brunswick, Newfoundland, the Nova Scotia offshore area or the Newfoundland offshore area.

``specified pre-
implementatio n date''
« date de mise en oeuvre anticipée »

``specified pre-implementation date'' for a participating province means

      (a) February 1, 1997 in the case of Nova Scotia, New Brunswick or Newfoundland; and

      (b) February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area.

Subdivision b

Application

Real property

349. (1) Subject to Subdivision c, where a province is a participating province, subsection 165(2) and the provisions of this Part (other than Division IX) relating to tax under that subsection apply to

    (a) any supply by way of sale of real property made in that participating province where ownership and possession of the property are transferred on or after the implementation date for that province,

    (b) any supply of real property made in a participating province by way of lease, licence or similar arrangement where all of the consideration for the supply becomes due or is paid, or is deemed to have become due or to have been paid, on or after the implementation date for that province and is not deemed to have become due or to have been paid before that day, and

    (c) any supply of real property made in a participating province by way of lease, licence or similar arrangement where part of the consideration for the supply becomes due or is paid, or is deemed to have become due or been paid, on or after the implementation date for that province,

except that tax is not payable under that subsection (otherwise than because of Subdivision c) in respect of any part of the consideration for a supply referred to in paragraph (c) that becomes due or is paid before that day and is not deemed to have become due or to have been paid on or after that day.

Personal property and services

(2) Subject to Subdivision c, where a province is a participating province, subsection 165(2), section 218.1 and subsection 220.08(1) and the provisions of this Part (other than Division IX) relating to tax under that section or either of those subsections apply to

    (a) any supply of

      (i) personal property or a service made in that participating province,

      (ii) tangible personal property made outside Canada to a person to whom the property is delivered or made available, or physical possession of the property is transferred, in a participating province, or

      (iii) intangible personal property or a service made outside the participating provinces where the property or service is acquired for consumption, use or supply in that participating province

    where all of the consideration for the supply becomes due or is paid, or is deemed to have become due or to have been paid, on or after the implementation date for that province and is not deemed to have become due or to have been paid before that day, and

    (b) any supply of

      (i) personal property or a service made in that participating province,

      (ii) tangible personal property made outside Canada to a person to whom the property is delivered or made available, or physical possession of the property is transferred, in a participating province, or

      (iii) intangible personal property or a service made outside the participating provinces where the property or service is acquired for consumption, use or supply in that participating province

    where part of the consideration for the supply becomes due or is paid, or is deemed to have become due or to have been paid, on or after the implementation date for that province,

except that tax is not payable under any of those provisions (otherwise than because of Subdivision c) in respect of any part of the consideration for a supply referred to in paragraph (b) that becomes due or is paid before that day and is not deemed to have become due or to have been paid on or after that day.

Imported goods

(3) Subject to Subdivision c, where a province is a participating province, sections 212.1 and 220.07 and the provisions of this Part (other than Division IX) relating to tax under those sections apply to tangible personal property, a mobile home that is not affixed to land and a floating home imported by a person on or after the implementation date for that province and to such property that is imported by a person before that day and that is accounted for under subsection 32(1), (2) or (5) of the Customs Act on or after that day.

Tangible personal property brought into a participating province

(4) Subject to Subdivision c, where a province is a participating province, subsections 220.05(1) and 220.06(1) and the provisions of this Part (other than Division IX) relating to tax under those subsections apply to tangible personal property, a mobile home that is not affixed to land and a floating home brought into that participating province on or after the implementation date for that province and to such property brought into that province before that day by a carrier where the property is delivered in the province to a consignee on or after that day.

Subdivision c

Transition

Transfer of real property before implementa-
tion

350. Where a taxable supply by way of sale of real property is made in a participating province and ownership or possession of the property is transferred under the agreement for that supply to the recipient of the supply before the implementation date for that province, no tax is payable under subsection 165(2) in respect of the supply.

Transfer of single unit residential complex after implementa-
tion

351. (1) Where

    (a) a taxable supply by way of sale of a single unit residential complex is made in a participating province to an individual under an agreement in writing between the supplier and the individual entered into on or before the announcement date for that province, and

    (b) ownership of the complex is not transferred to the individual under the agreement before the implementation date for that province and possession thereof is transferred to the individual under the agreement on or after that implementation date,

the following rules apply:

    (c) no tax is payable under subsection 165(2) in respect of the supply made under that agreement or in respect of any supply of the complex deemed under subsection 191(1) to have been made before possession thereof is transferred to the individual under that agreement, and

    (d) no amount in respect of tax payable under subsection 165(2), section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) shall be included in determining an input tax credit of the supplier in respect of

      (i) the complex, the land included in the complex or an improvement thereto, or

      (ii) any other property or service to the extent that it was acquired, imported or brought into a participating province by the supplier for consumption or use in making a supply of the complex.

Resupply of a single unit residential complex

(2) Where a supply referred to in paragraph (1)(a) of a single unit residential complex is made to a recipient who is a builder of the complex only because of paragraph (d) of the definition ``builder'' in subsection 123(1),

    (a) no tax is payable under subsection 165(2) in respect of any supply of the complex made by that builder or any successor in title other than

      (i) a taxable supply made by way of lease, licence or similar arrangement, or

      (ii) a taxable supply by way of sale made after either the builder or the successor has used the complex as capital property in a business of the builder or successor, substantially renovated the complex or made another supply by way of sale of the complex and subsequently reacquired it; and

    (b) no amount in respect of tax payable under subsection 165(2), section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) shall be included in determining an input tax credit of the builder or successor in respect of any property or service to the extent that it was acquired, imported or brought into a participating province by the builder or successor for consumption or use in making a supply of the complex in respect of which tax under subsection 165(2) is not payable because of paragraph (a).

Transfer of residential condominium unit after implementa-
tion

(3) Where

    (a) a taxable supply by way of sale of a residential condominium unit is made in a participating province to a person under an agreement in writing between the supplier and the person entered into on or before the announcement date for that province, and

    (b) ownership of the unit is not transferred to the person under the agreement before the implementation date for that province and possession thereof is transferred to the person under the agreement on or after that implementation date,

the following rules apply:

    (c) no tax is payable under subsection 165(2) in respect of the supply made under that agreement or in respect of any supply of the unit deemed under subsection 191(1) to have been made before possession thereof is transferred to the person under that agreement, and

    (d) no amount in respect of tax payable under subsection 165(2), section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) shall be included in determining an input tax credit of the supplier in respect of

      (i) the unit, the land included in the unit or an improvement thereto, or

      (ii) any other property or service to the extent that it was acquired, imported or brought into a participating province by the supplier for consumption or use in making a supply of the unit.

Resupply of a residential condominium unit

(4) Where a supply referred to in paragraph (3)(a) of a residential condominium unit is made to a recipient who is a builder of the unit only because of paragraph (d) of the definition ``builder'' in subsection 123(1),

    (a) no tax is payable under subsection 165(2) in respect of any supply of the unit made by that builder or any successor in title other than

      (i) a taxable supply made by way of lease, licence or similar arrangement, or

      (ii) a taxable supply by way of sale made after either the builder or the successor has used the unit as capital property in a business of the builder or successor, substantially renovated the unit or made another supply by way of sale of the unit and subsequently reacquired it; and

    (b) no amount in respect of tax payable under subsection 165(2), section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) shall be included in determining an input tax credit of the builder or successor in respect of any property or service to the extent that it was acquired, imported or brought into a participating province by the builder or successor for consumption or use in making a supply of the unit in respect of which tax under subsection 165(2) is not payable because of paragraph (a).

Transfer of condominium complex after implementa-
tion

(5) Where

    (a) a taxable supply by way of sale of a condominium complex is made in a participating province to a person under an agreement in writing between the supplier and the person entered into on or before the announcement date for that province, and

    (b) ownership and possession of the complex are not transferred to the person under the agreement before the implementation date, and

    (c) at any time on or after the implementation date, ownership of the complex is transferred to the person under the agreement or the complex is registered as a condominium,

the following rules apply:

    (d) no tax is payable under subsection 165(2) in respect of the supply made under that agreement or in respect of any supply of any residential condominium unit located in the complex deemed under subsection 191(1) to have been made before ownership thereof is transferred to the person under that agreement, and

    (e) no amount in respect of tax payable under subsection 165(2), section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) shall be included in determining an input tax credit of the supplier in respect of

      (i) the complex, the land included in the complex or an improvement thereto, or

      (ii) any other property or service to the extent that it was acquired, imported or brought into a participating province by the supplier for consumption or use in making a supply of the complex.

Resupply of condominium complex

(6) Where a supply referred to in paragraph (5)(a) of a condominium complex is made to a recipient who is a builder of the complex only because of paragraph (d) of the definition ``builder'' in subsection 123(1),

    (a) no tax is payable under subsection 165(2) in respect of any supply of the complex or any residential condominium unit located in the complex made by that builder or any successor in title other than