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(c) it is not the case that, at or before the
latest time at which tax in respect of the
supply, calculated at the rate set out in
subsection 165(1) of the Act, would have
become payable if the supply were not a
zero-rated supply, the person knew or could
reasonably be expected to have known
either that
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(i) the recipient would not export the gas
as soon after the end of the period as is
reasonable having regard to the
circumstances surrounding the
exportation and, if applicable, to the
normal business practice of the recipient,
or
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(ii) the gas would not be exported
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(A) in the same measure as was stored
or taken up except for any loss due to
its use by a carrier as fuel or
compressor gas for transporting the
gas by pipeline, and
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(B) in the same state except to the
extent of any processing or alteration
reasonably necessary or incidental to
its transportation or necessary to
recover natural gas liquids or ethane
from the gas at a straddle plant.
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15.4 A supply made by a supplier to a
non-resident recipient who is not registered
under Subdivision d of Division V of Part IX
of the Act of a service of taking up surplus
electricity of the recipient for a period and
returning the electricity to the recipient at the
end of the period or of deferring delivery of
electricity supplied to the recipient at the
beginning of a period until the end of the
period, if
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(a) the electricity is exported by the supplier
or recipient
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(i) in the same measure and state except
for any consumption or alteration
reasonably necessary or incidental to its
transportation, and
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(ii) as soon after the end of the period as
is reasonable having regard to the
circumstances surrounding the
exportation and, if applicable, to the
normal business practice of the exporter;
and
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(b) at the end of the period, the requirement
under the National Energy Board Act with
respect to the holding of a valid licence,
order or permit for the export of the
electricity issued under that Act is met.
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(2) Sections 15.1, 15.3 and 15.4 of Part V
of Schedule VI to the Act, as enacted by
subsection (1), apply to supplies of
continuous transmission commodities
delivered in Canada, and to supplies of
services, for which consideration becomes
due after August 7, 1998 or is paid after that
day without having become due except that,
with respect to supplies made before
November 1998,
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(a) the portion of section 15.1 of Part V of
Schedule VI to the Act before paragraph
(a), as enacted by subsection (1), shall be
read without reference to the words ``who
is not registered under Subdivision d of
Division V of Part IX of the Act''; and
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(b) paragraph (b) of that section shall be
read as follows:
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(b) any service, supplied by the registrant to
the first buyer, of arranging for or effecting
the exchange of the commodity for the
property of the same class or kind, if the first
buyer is a non-resident person who is not
registered under Subdivision d of Division
V of Part IX of the Act.
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(3) Section 15.2 of Part V of Schedule VI
to the Act, as enacted by subsection (1),
applies to supplies made after October
1998.
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| 1990, c. 45,
s. 18
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132. (1) The portion of the definition
``continuous outbound freight movement''
in subsection 1(1) of Part VII of Schedule VI
to the Act after paragraph (b) is replaced by
the following:
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if , after the shipper of the property transfers
possession of the property to a carrier and
before the property is exported, it is not
(except to the extent reasonably necessary
or incidental to its transportation) further
processed, transformed or altered in
Canada, other than, in the case of natural
gas being transported by pipeline, to
recover natural gas liquids or ethane from
the gas at a straddle plant;
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(2) Subsection (1) is deemed to have come
into force on August 7, 1998 and applies to
supplies of transportation services for
which consideration becomes due after that
day or is paid after that day without having
become due.
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| 1990, c. 45,
s. 18
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133. (1) Paragraph 3(c) of Part VII of
Schedule VI to the Act is replaced by the
following:
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(c) the origin of the continuous journey is
within the taxation area, but outside
Canada; or
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(2) Subsection (1) applies to supplies for
which all of the consideration becomes due
after 1999 or is paid after 1999 without
having become due.
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| 1990, c. 45,
s. 18
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134. (1) Section 4 of Part VII of Schedule
VI to the Act is replaced by the following:
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4. A supply of any of the following services
made by a person in connection with the
supply by that person of a passenger
transportation service included in section 2 or
3:
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(a) a service of transporting an individual's
baggage; and
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(b) a service of supervising an
unaccompanied child.
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5. A supply by a person of a service of
issuing, delivering, amending, replacing or
cancelling a ticket, voucher or reservation for
a supply by that person of a passenger
transportation service that would, if it were
completed in accordance with the agreement
for that supply, be included in section 2 or 3.
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5.1 A supply to a person of a service of
acting as an agent in making a supply on
behalf of that person of a service that would,
if it were completed in accordance with the
agreement for that supply, be included in any
of sections 2 to 5.
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(2) Subsection (1) applies to any supply of
a service relating to a passenger
transportation service if all of the
consideration for the supply becomes due
after 1999 or is paid after 1999 without
having become due.
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| 1990, c. 45,
s. 18
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135. (1) Section 5 of Schedule VII to the
Act is replaced by the following:
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5. Goods that are imported by a particular
person if the goods are supplied to the
particular person by a non-resident person for
no consideration, other than shipping and
handling charges, as replacement parts or as
replacement property under a warranty.
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(2) Subsection (1) applies to goods
imported after December 10, 1998.
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| 1997, c. 10,
s. 254
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136. (1) Paragraph 3(a) of Part II of
Schedule IX to the French version of the Act
is replaced by the following:
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a) il expédie le bien à une destination dans
la province donnée, précisée dans le contrat
de factage visant le bien, ou en transfère la
possession à un transporteur public ou un
consignataire qu'il a chargé, pour le compte
de l'acquéreur, d'expédier le bien à une
telle destination;
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(2) Subsection (1) is deemed to have come
into force on December 10, 1998.
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137. (1) Part II of Schedule IX to the Act
is amended by adding the following after
section 3:
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4. If
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(a) a supply of tangible personal property is
made by way of lease, licence or similar
arrangement under which continuous
possession or use of the property is provided
for a period of no more than three months,
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(b) because of paragraph 136.1(1)(a) of the
Act, there is deemed to be more than one
supply of the property under that
arrangement, and
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(c) in the absence of that paragraph, the
supply of the property under that
arrangement would be made in a province,
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all the supplies of the property that are,
because of that paragraph, deemed to be made
under that arrangement are made in that
province.
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(2) Subsection (1) applies in determining
the province in which a supply made after
December 10, 1998 is made.
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| 1997, c. 10,
s. 254
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138. (1) Section 4 of Part VI of Schedule
IX to the Act is replaced by the following:
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4. A supply of any of the following services
made by a person in connection with the
supply by that person of a passenger
transportation service is made in a province if
the supply of the passenger transportation
service is made in the province:
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(a) a service of transporting an individual's
baggage; and
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(b) a service of supervising an
unaccompanied child.
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4.1 A supply by a person of a service of
issuing, delivering, amending, replacing or
cancelling a ticket, voucher or reservation for
a supply by that person of a passenger
transportation service is made in a province if
the supply of the passenger transportation
service would, if it were completed in
accordance with the agreement for that
supply, be made in the province.
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(2) Subsection (1) applies to any supply of
a service relating to a passenger
transportation service if all of the
consideration for the supply becomes due
after 1999 or is paid after 1999 without
having become due.
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| 1997, c. 10,
s. 254
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139. (1) Section 14 of Part I of Schedule X
to the Act is replaced by the following:
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14. Property that is brought into a
participating province by a person if it is
supplied to the person for no consideration,
other than shipping and handling charges, as
a replacement part or as replacement property
under a warranty.
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(2) Subsection (1) applies to property
brought into a participating province after
December 10, 1998.
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140. (1) The Act is amended by replacing
the expression ``the Tobacco Tax Act,
R.S.N.S. 1989, c. 470'' with the expression
``Part III of the Revenue Act,
S.N.S. 1995-96, c. 17'' in the following
provisions:
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(a) the definition ``Nova Scotia
cigarettes'' in subsections 23.34(1) and
68.169(1);
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(b) the definitions ``designated retail
vendor'' and ``designated wholesale
vendor'' in subsections 23.36(1) and
97.5(1);
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(d) the definitions ``designated retail
vendor'' and ``licensed wholesale
vendor'' in subsection 68.165(1);
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(e) the definitions ``Nova Scotia
manufactured tobacco'' and ``Nova
Scotia tobacco sticks'' in subsection
68.169(1); and
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(f) subparagraphs 1(c)(i) and (e)(i) of
Schedule II.
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(2) The amendments made under
subsection (1) apply
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(a) in the case of the amendments to the
definition ``Nova Scotia cigarettes'' in
subsection 23.34(1) of the Act and the
definition ``Nova Scotia manufactured
tobacco'', after November 28, 1996; and
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(b) in any other case, after March 1996.
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| 1997, c. 10
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141. (1) Subsection 208(2) of An Act to
amend the Excise Tax Act, the
Federal-Provincial Fiscal Arrangements
Act, the Income Tax Act, the Debt Servicing
and Reduction Account Act and related Acts,
being chapter 10 of the Statutes of Canada,
1997, is amended by replacing paragraph
(b) of the description of A in subsection
225.2(2) of the Excise Tax Act, as it reads in
that subsection 208(2), with the following:
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(b) all amounts each of which is tax under
subsection 165(1) in respect of a supply
(other than a supply to which paragraph
(c) applies) made by a person other than
a selected listed financial institution to
the financial institution that would, but
for an election made under section 150,
have become payable by the financial
institution during the particular reporting
period, and
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(2) Subsection 208(2) of the Act is
amended by replacing paragraph (b) of the
description of B in subsection 225.2(2) of the
Excise Tax Act, as it reads in that subsection
208(2), with the following:
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(b) all amounts each of which would be
an input tax credit of the financial
institution for the particular reporting
period of the financial institution in
respect of property or a service if tax
became payable in respect of the supply
of the property or service equal to the
amount included for the particular
reporting period under paragraph (b) or
(c) of the description of A in respect of
the supply;
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142. (1) Paragraph 257(c) of the French
version of the Act is replaced by the
following:
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c) l'alinéa 129(7)b ) de cette loi ne
s'applique pas au calcul de la taxe nette
de l'organisme pour sa période de
déclaration qui comprend ce moment.
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(2) Subsection (1) is deemed to have come
into force on March 20, 1997.
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| R.S., c. B-3;
1992, c. 27,
s. 2
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| 1992, c. 27,
s. 22
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143. (1) Subsection 54(2.1) of the
Bankruptcy and Insolvency Act is replaced
by the following:
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| Certain
Crown claims
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(2.1) For greater certainty, subsection
224(1.2) of the Income Tax Act shall not be
construed as classifying as secured claims, for
the purpose of subsection (2), claims of Her
Majesty in right of Canada or a province for
amounts that could be subject to a demand
under
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(a) subsection 224(1.2) of the Income Tax
Act;
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(b) any provision of the Canada Pension
Plan or of the Employment Insurance Act
that refers to subsection 224(1.2) of the
Income Tax Act and provides for the
collection of a contribution, as defined in
the Canada Pension Plan, or an employee's
premium, or employer's premium, as
defined in the Employment Insurance Act,
and of any related interest, penalties or
other amounts; or
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(c) any provision of provincial legislation
that has a similar purpose to subsection
224(1.2) of the Income Tax Act, or that
refers to that subsection, to the extent that it
provides for the collection of a sum, and of
any related interest, penalties or other
amounts, where the sum
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(i) has been withheld or deducted by a
person from a payment to another person
and is in respect of a tax similar in nature
to the income tax imposed on individuals
under the Income Tax Act, or
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(ii) is of the same nature as a contribution
under the Canada Pension Plan if the
province is a ``province providing a
comprehensive pension plan'' as defined
in subsection 3(1) of the Canada Pension
Plan and the provincial legislation
establishes a ``provincial pension plan''
as defined in that subsection.
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(2) Subsection (1) is deemed to have come
into force on November 30, 1992, except
that before June 30, 1996 the references in
paragraph 54(2.1)(b) of the Act, as enacted
by subsection (1), to the Employment
Insurance Act shall be read as references to
the Unemployment Insurance Act.
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| 1992, c. 27,
s. 24(1)
|
144. (1) Subsection 60(1.1) of the Act is
replaced by the following:
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| Certain
Crown claims
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(1.1) Unless Her Majesty consents, no
proposal shall be approved by the court that
does not provide for the payment in full to Her
Majesty in right of Canada or a province,
within six months after court approval of the
proposal, of all amounts that were outstanding
at the time of the filing of the notice of
intention or of the proposal, if no notice of
intention was filed, and are of a kind that could
be subject to a demand under
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(a) subsection 224(1.2) of the Income Tax
Act;
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(b) any provision of the Canada Pension
Plan or of the Employment Insurance Act
that refers to subsection 224(1.2) of the
Income Tax Act and provides for the
collection of a contribution, as defined in
the Canada Pension Plan, or an employee's
premium, or employer's premium, as
defined in the Employment Insurance Act,
and of any related interest, penalties or
other amounts; or
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(c) any provision of provincial legislation
that has a similar purpose to subsection
224(1.2) of the Income Tax Act, or that
refers to that subsection, to the extent that it
provides for the collection of a sum, and of
any related interest, penalties or other
amounts, where the sum
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(i) has been withheld or deducted by a
person from a payment to another person
and is in respect of a tax similar in nature
to the income tax imposed on individuals
under the Income Tax Act, or
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(ii) is of the same nature as a contribution
under the Canada Pension Plan if the
province is a ``province providing a
comprehensive pension plan'' as defined
in subsection 3(1) of the Canada Pension
Plan and the provincial legislation
establishes a ``provincial pension plan''
as defined in that subsection.
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(2) Subsection (1) is deemed to have come
into force on November 30, 1992, except
that before June 30, 1996 the references in
paragraph 60(1.1)(b) of the Act, as enacted
by subsection (1), to the Employment
Insurance Act shall be read as references to
the Unemployment Insurance Act.
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| 1992, c. 27,
s. 36(1)
|
145. (1) Subsection 69(1) of the Act is
amended by striking out the word ``and'' at
the end of paragraph (b) and by replacing
paragraph (c) with the following:
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(c) Her Majesty in right of Canada may not
exercise Her rights under
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