Bill C-70

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	(b) hay or silage, or
	(c) other fodder crops,
	that are ordinarily used as, or to produce, food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains or seeds or mixtures thereof that are packaged, prepared or sold for use as feed for wild birds or as pet food.
	(2) Subsection (1) applies to supplies for which consideration becomes due after April 23, 1996 or is paid after that day without having become due.
1993, c. 27, s. 191(1)	139. (1) The portion of section 5 of Part IV of Schedule VI to the Act before paragraph (a) is replaced by the following:
	5. A supply of fertilizer (other than a good sold as soil or as a soil mixture, whether or not containing fertilizer) made at any time to a recipient when the fertilizer is supplied
	(2) Subsection (1) applies to supplies made after April 23, 1996.
1990, c. 45, s. 18	140. (1) Paragraph 2(a) of Part V of Schedule VI to the Act is replaced by the following:
	(a) where the person carries on a business of transporting passengers or property to or from Canada or between places outside Canada by ship, aircraft or railway, in the course of so transporting passengers or property;
	(2) Subsection (1) applies to supplies made after April 23, 1996.
1993, c. 27, s. 193(1)	141. (1) Paragraph 2.1(a) of Part V of Schedule VI to the Act is replaced by the following:
	(a) the person carries on a business of transporting passengers or property to or from Canada or between places outside Canada by ship, aircraft or railway; and
	(2) Subsection (1) applies to supplies made after April 23, 1996.
1990, c. 45, s. 18; 1993, c. 27, s. 194(1)(F)	142. (1) Sections 4 to 6 of Part V of Schedule VI to the Act are replaced by the following:
	4. A supply of
	(a) a service (other than a transportation service) in respect of tangible personal property that is
	(i) ordinarily situated outside Canada,
	(ii) temporarily imported for the sole purpose of having the service performed, and
	(iii) exported as soon as is practicable after the service is performed; and
	(b) any tangible personal property supplied in conjunction with the service.
	5. A supply made to a non-resident person of a service of acting as an agent of the person or of arranging for, procuring or soliciting orders for supplies by or to the person, where the service is in respect of
	(a) a supply to the person that is included in any other section of this Part; or
	(b) a supply made outside Canada by or to the person.
	6. A supply made by a person to a non-resident recipient of an emergency repair service, and of any tangible personal property supplied in conjunction with the service, in respect of a conveyance or cargo container that is being used or transported by the person in the course of a business of transporting passengers or property.
	6.1 A supply made to a non-resident person who is not registered under Subdivision d of Division V of Part IX of the Act of an emergency repair service, and of any tangible personal property supplied in conjunction with the service, in respect of railway rolling stock that is being used in the course of a business to transport passengers or property.
	6.2 A supply made to a non-resident person who is not registered under Subdivision d of Division V of Part IX of the Act of
	(a) an emergency repair service in respect of, or a service of storing, an empty cargo container that
	(i) is used in transporting property to or from Canada, and
	(ii) is classified under heading No. 98.01 or subheading No. 9823.90 of Schedule I to the Customs Tariff,
	other than a container less than 6.1 metres in length or having an internal capacity less than 14 cubic metres; and
	(b) any tangible personal property supplied in conjunction with the repair service referred to in paragraph (a).
	(2) Sections 4 and 6 to 6.2 of Part V of Schedule VI to the Act, as enacted by subsection (1), apply to supplies made after April 23, 1996.
	(3) Section 5 of Part V of Schedule VI to the Act, as enacted by subsection (1), is deemed to have come into force on December 17, 1990.
1993, c. 27, s. 195(1)	143. (1) The portion of section 7 of Part V of Schedule VI to the Act before paragraph (b) is replaced by the following:
	7. A supply of a service made to a non-resident person, but not including a supply of
	(a) a service made to an individual who is in Canada at any time when the individual has contact with the supplier in relation to the supply;
	(a.1) a service that is rendered to an individual while that individual is in Canada;
1993, c. 27, s. 195(1)	(2) Paragraph 7(f) of Part V of Schedule VI to the Act is replaced by the following:
	(f) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person; or
	(3) Section 7 of Part V of Schedule VI to the Act is amended by striking out the word ``or'' at the end of paragraph (f), as enacted by subsection (2), by adding the word ``or'' at the end of paragraph (g) and by adding the following after paragraph (g):
	(h) a telecommunication service.
	(4) Subsection (1) applies to supplies for which all of the consideration becomes due on or after July 1, 1996 or is paid on or after that day without having become due.
	(5) Subsection (2) applies to supplies made after April 23, 1996.
	(6) Subsection (3) applies to supplies made after December 15, 1996.
1990, c. 45, s. 18	144. (1) Section 12 of Part V of Schedule VI to the Act is replaced by the following:
	12. A supply of tangible personal property where the supplier delivers the property to a common carrier, or mails the property, for export.
	(2) Subsection (1) applies to supplies made after April 23, 1996.
1993, c. 27, s. 196(1)	144.1 (1) Section 17 of Part V of Schedule VI to the Act is replaced by the following:
	17. A supply made to a non-resident person of a custodial or nominee service in respect of securities or precious metals of the person.
	(2) Subsection (1) applies to supplies made after 1996.
1993, c. 27, s. 196(1)	145. (1) Section 22 of Part V of Schedule VI to the Act is replaced by the following:
	22. A supply of a postal service where the supply is made, by a registrant who carries on the business of supplying postal services, to a non-resident person who is not a registrant and who carries on such a business.
	22.1 A supply of a telecommunication service where the supply is made, by a registrant who carries on the business of supplying telecommunication services, to a non-resident person who is not a registrant and who carries on such a business, but not including a supply of a telecommunication service where the telecommunication is emitted and received in Canada.
	(2) Subsection (1) applies to supplies made after April 23, 1996 and section 22.1 of Part V of Schedule VI to the Act, as enacted by subsection (1), also applies to supplies made on or before that day unless
	(a) the supplier did not, on or before that day, charge or collect any amount as or on account of tax under Part IX of the Act in respect of the supply; or
	(b) the supplier charged or collected an amount as or on account of tax under that Part in respect of the supply and, before that day, the Minister of National Revenue received an application under subsection 261(1) of the Act for a rebate in respect of that amount or a return under Division V of that Part in which the supplier claimed a deduction in respect of an adjustment, refund or credit of the amount under subsection 232(1) of the Act (other than an application or return deemed under paragraph 296(5)(a) of the Act to have been filed as a result of an assessment made after that day).
1993, c. 27, s. 196(1)	146. (1) Paragraph 23(d) of Part V of Schedule VI to the Act is replaced by the following:
	(d) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person.
	(2) Subsection (1) applies to supplies made after April 23, 1996.
	147. (1) The definition ``international flight'' in subsection 1(1) of Part VII of Schedule VI to the Act is repealed.
	(2) Subsection (1) is deemed to have come into force on April 24, 1996.
1990, c. 45, s. 18	148. (1) Section 5 of Part VII of Schedule VI to the Act is repealed.
	(2) Subsection (1) applies to supplies made after April 23, 1996.
	149. (1) Part VII of Schedule VI to the Act is amended by adding the following after section 14:
	15. A supply of an air ambulance service made by a person who carries on the business of supplying air ambulance services, where the transportation is to or from a place outside Canada.
	(2) Subsection (1) is deemed to have come into force on December 17, 1990.
1990, c. 45, s. 18	149.1 (1) Section 4 of Schedule VII to the Act is replaced by the following:
	4. Goods that are imported by a charity or a public institution in Canada, and that have been donated to the charity or institution.
	(2) Subsection (1) is deemed to have come into force on January 1, 1997.
	PART II
	EXCISE TAX ACT
	Harmonized Sales Tax Amendments
1990, c. 45, s. 12(1)	150. (1) The portion of subsection 123(1) of the Act before the definition ``admission'' is replaced by the following:
	123. (1) In section 121, this Part and Schedules V to X,
	(2) The definitions ``consideration fraction'' and ``tax fraction'' in subsection 123(1) of the Act are repealed.
	(3) The portion of the definition ``direct cost'' in subsection 123(1) of the Act after paragraph (b), as enacted by subsection 1(12), is replaced by the following:
	and, for the purpose of this definition, the consideration paid or payable by a supplier for property or a service is deemed to include any tax, duty or fee that is prescribed for the purposes of section 154 or imposed under this Part and is payable by the supplier in respect of the acquisition or importation of the property or service and, where the property was brought into a participating province by the supplier, the tax, if any, under this Part that became payable by the supplier in respect of the property when it was brought into the participating province;
	(4) The portion of the definition ``residential complex'' in subsection 123(1) of the Act after paragraph (e), as enacted by subsection 1(8), is replaced by the following:
	but does not include a building, or that part of a building, that is a hotel, a motel, an inn, a boarding house, a lodging house or other similar premises, or the land and appurtenances attributable to the building or part, where the building is not described in paragraph (c) and all or substantially all of the leases, licences or similar arrangements, under which residential units in the building or part are supplied, provide, or are expected to provide, for periods of continuous possession or use of less than sixty days;
1993, c. 27, s. 10(18)	(5) The portion of paragraph (c) of the definition ``residential trailer park'' in subsection 123(1) of the Act before subparagraph (i), as enacted by subsection 1(9), is replaced by the following:
	(c) are supplied, or are intended to be supplied, under a lease, licence or similar arrangement under which continuous possession or use of a site is provided for a period of at least
	(6) Subsection 123(1) of the Act is amended by adding the following in alphabetical order:
``basic tax content'' « teneur en taxe »	``basic tax content'', at a particular time, of property of a person means
	(a) except where paragraph (b) applies, the amount determined by the formula
	(A - B) x C
	where
	A is the total of
	(i) the tax that was payable by the person in respect of the last acquisition or importation of the property by the person,
	(ii) the tax that was payable by the person in respect of improvements to the property acquired, imported or brought into a participating province by the person after the property was last acquired or imported by the person,
	(iii) the tax that would, but for subsection 153(4) or section 167, have been payable by the person in respect of the last acquisition of the property by the person or in respect of improvements to the property acquired by the person after the property was last acquired or imported by the person,
	(iv) the tax under any of sections 218 and 218.1 and Division IV.1 that would have become payable by the person in respect of the last acquisition or importation of the property by the person, and the tax thereunder that would have become payable by the person in respect of improvements to the property acquired, imported or brought into a participating province by the person after the property was last acquired or imported by the person, but for the fact that the person acquired or imported the property or improvement or brought the improvement into the participating province, as the case may be, for consumption, use or supply exclusively in the course of commercial activities of the person, and
	(v) all amounts determined by the formula
	D x E x F/G

Bill C-70

PART II

EXCISE TAX ACT

Harmonized Sales Tax Amendments