1990, c. 45, s. 12(1)	(6) The definition ``reporting period'' in section 217 of the Act is repealed.
	(7) Subsections (1) to (6) are deemed to have come into force on January 1, 1997.
1990, c. 45, s. 12(1)	43. (1) Section 219 of the Act is replaced by the following:
Filing of returns and payment of tax	219. Where tax under this Division is payable by a person,
	(a) where the person is a registrant, the person shall, on or before the day on or before which the person's return under section 238 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Receiver General and report the tax in that return; and
	(b) in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information.
	(2) Subsection (1) is deemed to have come into force on January 1, 1997.
1990, c. 45, s. 12(1)	43.1 (1) Subsection 221(4) of the Act is replaced by the following:
Definitions	(4) In subsection (3), ``continuous outbound freight movement'' and ``shipper'' have the same meanings as in Part VII of Schedule VI.
	(2) Subsection (1) is deemed to have come into force on December 17, 1990.
1990, c. 45, s. 12(1); 1993, c. 27, s. 203 (Sch. I, item 1(a))	44. (1) Subsections 225(3) and (4) of the Act are replaced by the following:
Restriction	(3) An amount shall not be included in the total for B in the formula set out in subsection (1) for a particular reporting period of a person to the extent that the amount was claimed or included as an input tax credit or deduction in determining the net tax for a preceding reporting period of the person unless
	(a) the person was not entitled to claim the amount in determining the net tax for the preceding period only because the person did not satisfy the requirements of subsection 169(4) in respect of the amount before the return for that preceding period was filed; and
	(b) where the person is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax credit in assessing the net tax of the person for that preceding reporting period,
	(i) the person reports in writing to the Minister, at or before the time the return for the particular reporting period is filed, that the person made an error in claiming that amount in determining the net tax of the person for that preceding period, and
	(ii) where the person does not report the error to the Minister at least three months before the time limited by subsection 298(1) for assessing the net tax of the person for that preceding period expires, the person pays, at or before the time the return for the particular reporting period is filed, the amount and any applicable penalty and interest to the Receiver General.
Restriction	(3.1) An amount shall not be included in the total for B in the formula set out in subsection (1) for a reporting period of a person to the extent that, before the end of the period, the amount was refunded to the person under this or any other Act of Parliament or was remitted to the person under the Financial Administration Act or the Customs Tariff.
Limitation	(4) An input tax credit of a person for a particular reporting period of the person shall not be claimed by the person unless it is claimed in a return under this Division filed by the person on or before the day that is
	(a) where the person is a specified person during the particular reporting period,
	(i) if the input tax credit is in respect of property or a service supplied to the person by a supplier who did not, before the end of the particular reporting period, charge the tax in respect of the supply that became payable during the particular reporting period and the person pays that tax after the end of the particular reporting period and before the input tax credit is claimed, the earlier of
	(A) the day on or before which the return under this Division is required to be filed for the last reporting period of the person that ends within two years after the end of the person's fiscal year in which the supplier charges that tax to the person, and
	(B) the day on or before which the return under this Division is required to be filed for the last reporting period of the person that ends within four years after the end of the particular reporting period,
	(ii) if the input tax credit was claimed in a return under this Division filed, on or before the day on or before which the return under this Division is required to be filed for the last reporting period of the person that ends within two years after the end of the person's fiscal year that includes the particular reporting period, by another person who was not entitled to claim it and the person has paid the tax payable in respect of the acquisition or importation of the property or service, the day on or before which the return under this Division is required to be filed for the last reporting period of the person that ends within four years after the end of the particular reporting period, and
	(iii) in any other case, the day on or before which the return under this Division is required to be filed for the last reporting period of the person that ends within two years after the end of the person's fiscal year that includes the particular reporting period;
	(b) where the person is not a specified person during the particular reporting period, the day on or before which the return under this Division is required to be filed for the last reporting period of the person that ends within four years after the end of the particular reporting period; or
	(c) where
	(i) the input tax credit is in respect of property or a service supplied to the person by a supplier who did not, before the end of the last reporting period of the person that ends within four years after the end of the particular reporting period, charge the tax in respect of the supply that became payable during the particular reporting period and the supplier discloses in writing to the person that the Minister has assessed the supplier for that tax, and
	(ii) the person pays that tax after the end of that last reporting period and before the input tax credit is claimed by the person,
	the day on or before which the return under this Division is required to be filed for the reporting period of the person in which the person pays that tax.
Meaning of ``specified person''	(4.1) For the purposes of subsection (4), a person is a ``specified person'' during a reporting period of the person if
	(a) the person is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) during the reporting period, or
	(b) the person's threshold amounts, determined in accordance with subsection 249(1), exceed $6 million for both the particular fiscal year of the person that includes the reporting period and the person's previous fiscal year,
	unless, in the case of a person who is not a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) during the reporting period, the person is a charity during the reporting period or all or substantially all of the supplies made by the person during either of the person's two fiscal years immediately preceding the particular fiscal year (other than supplies of financial services) are taxable supplies.
	(2) Subsections 225(3) and (3.1) of the Act, as enacted by subsection (1), are deemed to have come into force on April 23, 1996.
	(3) Subsection 225(4) of the Act, as enacted by subsection (1), applies to
	(a) input tax credits for reporting periods ending after June 1996;
	(b) input tax credits for reporting periods ending before July 1996, other than input tax credits that are claimed in a return under Division V of Part IX of the Act filed on or before June 30, 1998; and
	(c) input tax credits for reporting periods ending before July 1996 that are claimed in a return under that Division in the circumstances described in paragraph 225(4)(c) of the Act, as enacted by subsection (1).
	(4) Subsection 225(4.1) of the Act, as enacted by subsection (1), is deemed to have come into force on July 1, 1996 and the reference to a ``charity'' in that subsection shall be interpreted as if the definitions ``charity'' and ``public institution'' in subsection 123(1) of the Act, as enacted by subsections 1(1) and (12) respectively, came into force on that day.
	45. (1) The Act is amended by adding the following after section 225:
Meaning of ``specified supply''	225.1 (1) In this section, ``specified supply'' means a taxable supply other than
	(a) a supply by way of sale of real property or capital property;
	(b) a supply deemed under section 175.1 or 181.1 or subsection 183(5) or (6) to have been made; and
	(c) a supply to which subsection 172(2) or 173(1) applies.
Net tax	(2) Subject to subsection (7), the net tax for a particular reporting period of a charity that is a registrant is equal to the positive or negative amount determined by the formula
	A - B
	where
	A is the total of
	(a) 60% of the total of all amounts that became collectible and all other amounts collected by the charity in the particular reporting period as or on account of tax in respect of specified supplies made by the charity,
	(b) the total of all amounts that became collectible and all other amounts collected by the charity in the particular reporting period as or on account of tax in respect of
	(i) supplies by way of sale of capital property or real property made by the charity,
	(ii) supplies by the charity to which subsection 172(2) or 173(1) applies, and
	(iii) supplies made by the charity acting as agent for another person and in respect of which the charity has made an election under subsection 177(1.1),
	(c) all amounts in respect of supplies of real property or capital property made by way of sale to the charity that are required under subsection 231(3) or 232(3) to be added in determining the net tax for the particular reporting period, and
	(d) the amount required under subsection 238.1(4) to be added in determining the net tax for the particular reporting period; and
	B is the total of
	(a) all input tax credits of the charity for the particular reporting period and preceding reporting periods in respect of
	(i) real property acquired by the charity by way of purchase,
	(ii) personal property imported or acquired by the charity for use as capital property, and
	(iii) improvements to real property or capital property of the charity
	that are claimed in the return under this Division filed for the particular reporting period,
	(b) 60% of the total of all amounts in respect of specified supplies that may be deducted by the charity under subsection 232(3) or 234(2) in determining the net tax for the particular reporting period and are claimed in the return under this Division filed for that reporting period,
	(c) the total of all amounts in respect of supplies of real property or capital property made by way of sale by the charity that may be deducted by the charity under subsection 231(1) or 232(3) or section 234 in determining the net tax for the particular reporting period and are claimed in the return under this Division filed for that reporting period, and
	(d) the total of all amounts each of which is an input tax credit (other than an input tax credit referred to in paragraph (a)) of the charity, for a preceding reporting period in respect of which this subsection did not apply for the purpose of determining the net tax of the charity, that the charity was entitled to include in determining its net tax for that preceding reporting period and that is claimed in the return under this Division filed for the particular reporting period.
Restriction	(3) An amount shall not be included in determining a total under the description of A in subsection (2) for a reporting period of a charity to the extent that that amount was included in that total for a preceding reporting period of the charity.
Restriction	(4) An amount shall not be included in the total for B in the formula set out in subsection (2) for a particular reporting period of a charity to the extent that the amount was claimed or included as an input tax credit or deduction in determining the net tax for a preceding reporting period of the charity unless
	(a) the charity was not entitled to claim the amount in determining the net tax for that preceding period only because the charity did not satisfy the requirements of subsection 169(4) in respect of the amount before the return for that preceding period was filed; and
	(b) where the charity is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax credit in assessing the net tax of the charity for that preceding reporting period,
	(i) the charity reports in writing to the Minister, at or before the time the return for the particular reporting period is filed, that the charity made an error in claiming that amount in determining the net tax of the charity for that preceding period, and
	(ii) where the charity does not report the error to the Minister at least three months before the time limited by subsection 298(1) for assessing the net tax of the charity for that preceding period expires, the charity pays, at or before the time the return for the particular reporting period is filed, the amount and any applicable penalty and interest to the Receiver General.
Restriction	(4.1) An amount shall not be included in the total for B in the formula set out in subsection (2) for a reporting period of a charity to the extent that, before the end of the period, the amount became refundable to the charity under this or any other Act of Parliament or was remitted to the charity under the Financial Administration Act or the Customs Tariff.
Application	(5) Sections 231 to 236 do not apply for the purpose of determining the net tax of a charity in accordance with subsection (2) except as otherwise provided in this section.
Election	(6) Where a charity that makes supplies outside Canada, or zero-rated supplies, in the ordinary course of a business or all or substantially all of whose supplies are taxable supplies elects not to determine its net tax in accordance with subsection (2), that subsection does not apply in respect of any reporting period of the charity during which the election is in effect.
Form and content of election	(7) An election under subsection (6) by a charity shall
	(a) be filed in prescribed manner with the Minister in prescribed form containing prescribed information;
	(b) set out the day the election is to become effective, which day shall be the first day of a reporting period of the charity;
	(c) remain in effect until a revocation of the election becomes effective; and
	(d) be filed
	(i) where the first reporting period of the charity in which the election is in effect is a fiscal year of the charity, on or before the first day of the second fiscal quarter of that year or such later day as the Minister may determine on application of the charity, and
	(ii) in any other case, on or before the day on or before which the return of the charity is required to be filed under this Division for the first reporting period of the charity in which the election is in effect or on such later day as the Minister may determine on application of the charity.
Revocation	(8) An election under subsection (6) by a charity may be revoked, effective on the first day of a reporting period of the charity, provided that that day is not earlier than one year after the election became effective and a notice of revocation of the election in prescribed form containing prescribed information is filed in prescribed manner with the Minister on or before the day on or before which the return under this Division is required to be filed for the last reporting period of the charity in which the election is in effect.
Restriction on input tax credits	(9) Where an election under subsection (6) by a charity becomes effective on a day, an amount
	(a) that is an input tax credit of the charity, or
	(b) that is in respect of a specified supply and may be deducted by the charity under subsection 232(3) or 234(2) in determining the net tax of the charity,
	for a reporting period ending before that day and that is not claimed in a return for any reporting period ending before that day shall not be claimed by the charity in a return for a reporting period ending after that day except to the extent that the charity was entitled to include the amount in the total determined for B in the formula in subsection (2) for any reporting period ending before that day.
Streamlined input tax credit calculation	(10) Where a charity is a prescribed person for the purposes of subsection 259(12) during a reporting period of the charity, any input tax credit that the charity is entitled to claim in a return for that reporting period may be determined in accordance with Part V.1 of the Streamlined Accounting (GST) Regulations as if the charity had made a valid election under section 227 that is in effect at all times while the charity is a prescribed person.