(a) the builder is a community, society or body of individuals to which section 143 of the Income Tax Act applies; and
	(b) the construction or substantial renovation of the complex or addition is carried out exclusively for the purpose of providing a place of residence for members of the community, society or body.
1990, c. 45, s. 12(1); 1993, c. 27, ss. 56(6), (7), 204 (Sch. II, item 1(d)(F))	(2) The portion of subsection 191(7) of the Act after paragraph (a) is replaced by the following:
	(b) the construction or substantial renovation of the complex or addition is carried out, or the complex is acquired, for the purpose of providing a place of residence or lodging for an individual at a location
	(i) at which the individual is required to be in the performance of the individual's duties as
	(A) an employee of the registrant,
	(B) a contractor, or an employee of the contractor, engaged by the registrant to render services to the registrant at that location, or
	(C) a subcontractor, or an employee of the subcontractor, engaged by a contractor referred to in clause (B) to render services at that location that are acquired by the contractor for the purpose of supplying services to the registrant, and
	(ii) at which, because of its remoteness from any established community, the individual could not reasonably be expected to establish and maintain a self-contained domestic establishment, and
	(c) the registrant makes, under this subsection, an election in prescribed form containing prescribed information in respect of the complex or addition,
	until the complex is supplied by way of sale, or is supplied by way of lease, licence or similar arrangement primarily to persons who are not employees, contractors or subcontractors referred to in subparagraph (b)(i) who are acquiring the complex or residential units therein in the circumstances described in that subparagraph or individuals who are related to such employees, contractors or subcontractors, the supply of the complex or a residential unit in the complex as a place of residence or lodging is deemed not be a supply and any occupation of the complex or unit as a place of residence or lodging is deemed not to be occupation as a place of residence or lodging.
	(3) Subsections (1) and (2) are deemed to have come into force on December 17, 1990.
	38. (1) The Act is amended by adding the following after section 191:
Definitions	191.1 (1) The definitions in this subsection apply in this section.
``government funding'' « subvention »	``government funding'', in respect of a residential complex, means an amount of money (including a forgivable loan but not including any other loan or a refund or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) paid or payable by
	(a) a grantor, or
	(b) an organization that received the amount from a grantor or another organization that received the amount from a grantor,
	to a builder of the complex or of an addition thereto for the purpose of making residential units in the complex available to individuals referred to in paragraph (2)(b).
``grantor'' « subven- tionneur »	``grantor'' means
	(a) a government or municipality, other than a corporation all or substantially all of whose activities are commercial activities or the supply of financial services or any combination thereof;
	(b) a band (within the meaning assigned by section 2 of the Indian Act);
	(c) a corporation that is controlled by a government, a municipality or a band referred to in paragraph (b) and one of the main purposes of which is to fund charitable or non-profit endeavours; and
	(d) a trust, board, commission or other body that is established by a government, municipality, band referred to in paragraph (b) or corporation described in paragraph (c) and one of the main purposes of which is to fund charitable or non-profit endeavours.
Subsidized residential complexes	(2) For the purposes of subsections 191(1) to (4), where
	(a) a builder of a residential complex or an addition thereto is deemed under any of subsections 191(1) to (4) to have, at any time, made and received a supply of the complex or addition,
	(b) at least 10% of the residential units in the complex are intended to be supplied to
	(i) seniors,
	(ii) youths,
	(iii) students,
	(iv) individuals with a disability,
	(v) individuals in distress or individuals in need of assistance,
	(vi) individuals whose eligibility for occupancy of the units or for reduced lease payments is dependent on a means or income test,
	(vii) individuals for whose benefit no other persons (other than public sector bodies) pay consideration for the supplies of the units and who either pay no consideration for the supplies or pay consideration that is significantly less than the consideration that could reasonably be expected to be paid for comparable supplies made by a person in the business of making such supplies for the purpose of earning a profit, or
	(viii) any combination of individuals described in any of subparagraphs (i) to (vii), and
	(c) except where the builder is a government or a municipality, the builder, at or before that time, has received or can reasonably expect to receive government funding in respect of the complex,
	the amount of tax in respect of the supply calculated on the fair market value of the complex or addition, as the case may be, is deemed to be equal to the greater of
	(d) the amount that would, but for this subsection, be the tax calculated on that fair market value, and
	(e) the total of all amounts each of which is tax that was payable by the builder in respect of
	(i) real property that forms part of the complex or addition, as the case may be, or
	(ii) an improvement to that real property.
	(2) Subsection (1) applies after April 23, 1996 but does not apply to a residential complex or an addition thereto where
	(a) the builder of the complex or addition, as the case may be,
	(i) received from a grantor on or before that day, or
	(ii) because of a letter of intent, memorandum of understanding or other document received from a grantor on or before that day, has a reasonable expectation of receiving from the grantor
	government funding in respect of the complex; and
	(b) the construction or substantial renovation of the complex or addition, as the case may be, began on or before that day and is substantially completed on or before April 23, 1998.
	39. (1) Section 193 of the Act is amended by adding the following after subsection (2):
Redemption of real property	(3) Where
	(a) for the purposes of satisfying in whole or in part a debt or obligation owing by a person (in this subsection referred to as the ``debtor''), a creditor exercises a right under an Act of Parliament or the legislature of a province or an agreement relating to a debt security to cause the supply of real property, and
	(b) under the Act or the agreement, the debtor has a right to redeem the property,
	the following rules apply:
	(c) the debtor is not entitled to claim an input tax credit under this section in respect of the property unless the time limit for redeeming the property has expired and the debtor has not redeemed the property, and
	(d) where the debtor is entitled to claim the input tax credit, that input tax credit is for the reporting period in which the time limit for redeeming the property expires.
	(2) Subsection (1) is deemed to have come into force on April 24, 1996.
1993, c. 27, s. 63(1)	40. (1) Section 198 of the Act is replaced by the following:
Use in supply of financial services	198. For the purposes of this Part, to the extent that a registrant who is neither a listed financial institution nor a person who is a financial institution because of paragraph 149(1)(b) uses property as capital property of the registrant in the making of supplies of financial services that relate to commercial activities of the registrant,
	(a) where the registrant is a financial institution because of paragraph 149(1)(c), the registrant is deemed to use the property in those commercial activities only to the extent that the registrant does not use the property in activities of the registrant that relate to
	(i) credit cards or charge cards issued by the registrant, or
	(ii) the making of any advance, the lending of money or the granting of any credit; and
	(b) in any other case, the registrant is deemed to use the property in those commercial activities.
	(2) Subsection (1) applies in taxation years of registrants beginning after April 23, 1996.
1993, c. 27, s. 74(1)	40.1 (1) Paragraphs (a) and (b) of subsection 208(2) of the Act are renumbered as paragraphs (c) and (d) respectively and the portion of that subsection before paragraph (a) is replaced by the following:
Individual beginning use in commercial activities	(2) For the purposes of this Part, where an individual who is a registrant last acquired real property for use as capital property of the individual and
	(a) primarily for the personal use and enjoyment of the individual or a related individual, or
	(b) not for use in commercial activities of the individual,
	and the individual begins, at a particular time, to use the property as capital property in commercial activities of the individual and not primarily for the personal use and enjoyment of the individual or a related individual, the individual is deemed
	(2) Subsection (1) is deemed to have come into force on October 1, 1992.
1993, c. 27, s. 81(1)	41. (1) Paragraph 215.1(1)(c) of the Act is replaced by the following:
	(c) within two years after the day the tax was paid, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the tax,
1993, c. 27, s. 81(1)	(2) Paragraph 215.1(2)(d) of the Act is replaced by the following:
	(d) within two years after the day the amount was paid as tax under this Division, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the amount,
1993, c. 27, s. 81(1)	(3) Paragraph 215.1(3)(d) of the Act is replaced by the following:
	(d) within two years after the day the amount was paid as tax under this Division, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the amount,
	(4) Subsections (1) to (3) apply to rebates in respect of amounts paid as tax after June 1996.
1993, c. 27, s. 82(1)	41.1 (1) Subsection 216(5) of the Act is replaced by the following:
Application of Part IX and Tax Court of Canada Act	(5) The provisions of this Part and of the Tax Court of Canada Act that apply to an appeal taken under section 302 apply, with such modifications as the circumstances require, to an appeal taken under subsection 67(1) of the Customs Act from a decision of the Deputy Minister made under section 63 or 64 of that Act in a determination of the tax status of goods as if the decision of the Deputy Minister were a confirmation of an assessment or a reassessment made by the Minister under subsection 301(3) or (4) as a consequence of a notice of objection filed under subsection 301(1.1) by the person to whom the Deputy Minister is required to give notice under section 63 or 64 of the Customs Act, as the case may be, of the decision.
	(2) Subsection (1) applies to any appeal from a decision made under section 63 or 64 of the Customs Act in respect of a determination of tax status made after April 1996.
1993, c. 27, s. 83(1)	42. (1) The portion of section 217 of the Act before paragraph (a) of the definition ``imported taxable supply'' is replaced by the following:
Meaning of ``imported taxable supply''	217. In this Division, ``imported taxable supply'' means
1993, c. 27, s. 83(1), (2)	(2) The portion of subparagraph (a)(iv) of the definition ``imported taxable supply'' in section 217 of the Act before clause (A) is replaced by the following:
	(iv) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of tangible personal property that is
1993, c. 27, s. 83(2)	(3) The portion of paragraph (b) of the definition ``fourniture taxable importée'' in section 217 of the French version of the Act before subparagraph (i) is replaced by the following:
	b) la fourniture taxable d'un bien meuble corporel, sauf une fourniture détaxée ou visée par règlement, effectuée par une personne non-résidente qui n'est pas inscrite aux termes de la sous-section d de la section V, au profit d'un acquéreur qui est un inscrit, si les conditions suivantes sont réunies :
1993, c. 27, s. 83(4)	(4) The portion of paragraph (b.1) of the definition ``fourniture taxable importée'' in section 217 of the French version of the Act before subparagraph (i) is replaced by the following:
	b.1) la fourniture taxable d'un bien meuble corporel, sauf une fourniture détaxée ou visée par règlement, effectuée, à un moment donné, par une personne non-résidente qui n'est pas inscrite aux termes de la sous-section d de la section V, au profit d'un acquéreur donné qui réside au Canada, si les conditions suivantes sont réunies :
1993, c. 27, s. 83(3)	(5) The portion of paragraph (c) of the definition ``fourniture taxable importée'' in section 217 of the French version of the Act before subparagraph (i) is replaced by the following:
	c) la fourniture taxable d'un bien meuble incorporel, sauf une fourniture détaxée ou visée par règlement, effectuée à l'étranger au profit d'une personne qui réside au Canada, à l'exclusion de la fourniture d'un bien qui, selon le cas :