Marginal note:1997, c. 10, s. 226(1)

• 41. (1) Paragraph 257(1)(b) of the Act is replaced by the following:

  • (b) the tax that is or would, in the absence of section 167 or 167.11, be payable in respect of the particular supply.

• (2) Subsection (1) is deemed to have come into force on June 28, 1999.

Marginal note:2000, c. 30, s. 75(1)

• 42. (1) Subsection 258.1(1) of the Act is replaced by the following:

  Definition of “qualifying motor vehicle”

  • 258.1 (1) In this section, “qualifying motor vehicle” means a motor vehicle that is equipped with a device designed exclusively to assist in placing a wheelchair in the vehicle without having to collapse the wheelchair or with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability.

• Marginal note:2000, c. 30, s. 75(1)

  (2) Subsection 258.1(6) of the Act is amended by adding the word “and” at the end of paragraph (c) and by repealing paragraph (d).

• (3) Subsections (1) and (2) are deemed to have come into force on April 4, 1998. Despite subsections 258.1(2) and (6) of the Act, a person has until the day that is four years after November 27, 2006 to file an application for a rebate under those subsections with the Minister of National Revenue in respect of tax that became payable before November 27, 2006 in respect of the supply, importation or bringing into a participating province of a qualifying motor vehicle other than

  • (a) a qualifying motor vehicle that was never used as capital property or held otherwise than for supply in the ordinary course of business at any time after it was equipped with a device described in subsection 258.1(1) of the Act and before it was acquired by the person; and

  • (b) in the case of subsection 258.1(6) of the Act, a qualifying motor vehicle that was not used by any person after it was acquired by the recipient and before it was imported or brought into the participating province except to the extent reasonably necessary to deliver the vehicle to a supplier of a service performed on it or to import or bring it into the participating province, as the case may be.

• (4) The application referred to in subsection (3) may, despite subsection 262(2) of the Act, be the second application of a person for the rebate if, before November 27, 2006, the person had made an application for the rebate and that application has been assessed.

Marginal note:2000, c. 30, s. 75(1)

• 43. (1) Paragraph 258.2(b) of the Act is replaced by the following:

  • (b) the person imports the vehicle or brings it into the participating province, as the case may be, after the modification service is performed, and

• (2) Subsection (1) is deemed to have come into force on April 4, 1998 and, despite section 258.2 of the Act, a person has until the day that is four years after November 27, 2006 to file an application for a rebate under that section with the Minister of National Revenue in respect of a vehicle that had a modification service performed on it and that has been imported or brought into a partic­ipating province before November 27, 2006 other than a vehicle that, after the modification service was performed and before the importation or bringing into the participating province, was not used by any person, except to the extent reasonably necessary to deliver the vehicle to a supplier of a service that is to be performed on it or to import it or bring it into the participating province, as the case may be.

• (3) The application referred to in subsection (2) may, despite subsection 262(2) of the Act, be the second application of a person for the rebate if, before November 27, 2006, the person had made an application for the rebate and that application has been assessed.

Marginal note:1997, c. 10, s. 227(1)

• 44. (1) Subparagraph (a)(i) of the definition “non-creditable tax charged” in subsection 259(1) of the Act is replaced by the following:

  • (i) tax in respect of the supply, importation or bringing into a participating province of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable (other than tax deemed to have been paid by the person or in respect of which the person is, by reason only of section 226, not entitled to claim an input tax credit),

• Marginal note:2005, c. 30, s. 22(6)

  (2) The portion of subsection 259(4.2) of the French version of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Exclusions

    (4.2) Lorsqu’il s’agit de calculer le montant remboursable à une personne, pour le calcul du montant prévu aux alinéas (3)a) ou (4)a), ou à l’alinéa (4.1)a) si le pourcentage provincial établi pour le calcul est de 0% et que la personne est un organisme déterminé de services publics visé soit à l’un des alinéas a) à e) de la définition de “organisme déterminé de services publics” au paragraphe (1), soit aux alinéas f) ou g) de cette définition si la personne réside à Terre-Neuve-et-Labrador, la taxe prévue au paragraphe 165(2), aux articles 212.1 ou 218.1 ou à la section IV.1 qui est payable par la personne, ou réputée avoir été payée ou perçue par elle, n’est pas incluse :

• (3) Subsection (1) is deemed to have come into force on May 1, 2002.

• (4) Subsection (2) applies for the purpose of determining a rebate under section 259 of the Act of a person for claim periods ending on or after January 1, 2005, except that the rebate shall be determined as if that subsection had not come into force for the purpose of determining a rebate of a person for the claim period that includes that day in respect of

  • (a) an amount of tax that became payable by the person before that day;

  • (b) an amount that is deemed to have been paid or collected by the person before that day; or

  • (c) an amount that is required to be added in determining the person’s net tax

    • (i) as a result of a branch or division of the person becoming a small supplier division before that day, or

    • (ii) as a result of the person ceasing before that day to be a registrant.

• 45. (1) The Act is amended by adding the following after section 263.1:

  Marginal note:Rebates in respect of beverages in returnable containers

  263.2 For the purposes of sections 252, 260 and 261.1, if a person is the recipient of a supply of a beverage in a filled and sealed returnable container or of a used and empty returnable container (or the material resulting from its compaction) and the supplier is deemed under paragraph 226(2)(b) or (4)(b) to have made to the person a taxable supply of a service in respect of the returnable container, tax paid in respect of the supply of the service is deemed to have been paid in respect of the supply of the beverage, empty returnable container or material, as the case may be.

• (2) Subsection (1) is deemed to have come into force on May 1, 2002.

• 46. (1) Subsection 281.1 of the Act, as enacted by subsection 149(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:

  Marginal note:Waiving or cancelling interest

  • 281.1 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel interest payable by the person under section 280 on an amount that is required to be remitted or paid by the person under this Part in respect of the reporting period.

• (2) The portion of subsection 281.1(2) of the Act before paragraph (a), as enacted by subsection 149(1) of the Budget Implementation Act, 2006, chapter 4 of the Statutes of Canada, 2006, is replaced by the following:

  • Marginal note:Waiving or cancelling penalties

    (2) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel all or any portion of any

• (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on April 1, 2007.

Marginal note:2000, c. 30, s. 85

47. The portion of subsection 289(1) of the Act before paragraph (a) is replaced by the following:

Marginal note:1993, c. 27, s. 128(3)

• 48. (1) Subparagraph 295(5)(d)(v) of the Act is replaced by the following:

  • (v) to an official of a department or agency of the Government of Canada or of a province as to the name, address, telephone number, occupation, size or type of business of a person, solely for the purposes of enabling that department or agency to obtain statistical data for research and analysis,

• (2) Subsection 295(5) of the Act is amended by striking out the word “or” at the end of paragraph (k), by adding the word “or” at the end of paragraph (l) and by adding the following after paragraph (l):

  • (m) provide confidential information to any person solely for the purpose of enabling the Chief Statistician, within the meaning assigned by section 2 of the Statistics Act, to provide to a statistical agency of a province data concerning business activities carried on in the province, if the information is used by the statistical agency of the province solely for research and analysis and that statistical agency is authorized under the law of the province to collect the same or similar information on its own behalf in respect of such activities.

• (3) Subsection 295(5) of the Act is amended by striking out the word “or” at the end of paragraph (l), by adding the word “or” at the end of paragraph (m), as enacted by subsection (2), and by adding the following after paragraph (m):

  • (n) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a listed international agreement.

• (4) Subsection (2) applies after this Act receives royal assent to information relating to fiscal years that end after 2003 and, for the purpose of subsection 17(2) of the Statistics Act, if the information was collected before this Act receives royal assent, the information is deemed to have been collected at the time at which it is provided to a statistical agency of a province pursuant to paragraph 295(5)(m) of the Act, as enacted by subsection (2).

Marginal note:2000, c. 30, s. 90

49. Subsection 303(4) of the French version of the Act is replaced by the following:

Marginal note:1990, c. 45, s. 12(1); 1999, c. 17, par. 155(h)

50. Subsection 308(2) of the Act is repealed.

Marginal note:2001, c. 17, s. 262

51. Paragraph 328(2)(a) of the Act is replaced by the following:

Marginal note:2001, c. 15, s. 23(1)

• 52. (1) The portion of the definition “practitioner” in section 1 of Part II of Schedule V to Act before paragraph (b) is replaced by the following:

  “practitioner”

  “practitioner”, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological or dietetic services, means a person who

  • (a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology or dietetics, as the case may be,

• Marginal note:1993, c. 27, s. 153(1)

  (2) Subparagraph (c)(i) of the definition établissement de santé in section 1 of Part II of Schedule V to the French version of the Act is replaced by the following:

  • (i) des soins infirmiers et personnels sous la direction ou la surveillance d’un personnel de soins infirmiers et médicaux compétent ou d’autres soins personnels et de surveillance (sauf les services ménagers propres à la tenue de l’intérieur domestique) selon les besoins des résidents,

• (3) Paragraph (c) of the definition établissement de santé in section 1 of Part II of Schedule V to the French version of the Act is amended by adding the following after subparagraph (ii):

  • (iii) les repas et le logement.

• (4) Subsection (1) applies to any supply made after 2000.

• (5) Subsections (2) and (3) are deemed to have come into force on December 17, 1990.

Marginal note:2001, c. 15, s. 24(1)

• 53. (1) Paragraph 7(h) of Part II of Schedule V to the Act is replaced by the following:

  • (h) speech-language pathology services;

• (2) Subsection (1) applies to supplies made after 2000.

• 54. (1) Part II of Schedule V to the Act is amended by adding the following after section 7.1:

  7.2 A supply of a service rendered in the practise of the profession of social work where

  • (a) the service is rendered to an individual within a professional-client relationship between the supplier and the individual and is provided for the prevention, assessment or remediation of, or to assist the individual in coping with, a physical, emotional, behavioural or mental disorder or disability of the individual or of another person to whom the individual is related or to whom the individual provides care or supervision otherwise than in a professional capacity; and

  • (b) either

    • (i) if the supplier is required to be licensed or otherwise certified to practise the profession of social work in the province in which the service is supplied, the supplier is so licensed or certified, or

    • (ii) if the supplier is not required to be licensed or otherwise certified to practise that profession in that province, the supplier has the qualifications equivalent to those necessary to be licensed or certified to practise that profession in a province in which such a requirement exists.

• (2) Subsection (1) applies to any supply made after October 3, 2003.

• (3) If a person is, or would be in the absence of subsection 261(3) of the Act, entitled to a rebate under section 261 of the Act in respect of an amount that was paid before the day on which this Act receives royal assent (in this subsection and subsection (4) referred to as the “assent date”) as tax in respect of a supply described in section 7.2 of Part II of Schedule V to the Act, as enacted by subsection (1), but not described in any other section of any Part of that Schedule, the person may, despite subsection 261(3) of the Act, file an application for the rebate before the later of the day that is one year after the assent date and the day that is two years after the day on which the amount was paid.

• (4) If a person is, or would be in the absence of the two-year period referred to in subsection 232(1) of the Act, entitled to adjust, refund or credit, in accordance with section 232 of the Act, an amount that was charged or collected before the assent date as or on account of tax in respect of a supply described in section 7.2 of Part II of Schedule V to the Act, as enacted by subsection (1), but not described in any other section of any Part of that Schedule, the person may, despite the two-year period referred to in subsection 232(1) of the Act, adjust the amount under paragraph 232(1)(a) of the Act, or refund or credit the amount under paragraph 232(1)(b) of the Act, before the later of the day that is one year after the assent date and the day that is two years after the day on which the amount was charged or collected.

Marginal note:1997, c. 10, s. 102(1)

• 55. (1) Paragraph 1(d) of Part V.1 of Schedule V to the Act is replaced by the following:

  • (d) tangible personal property (other than property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by the charity of real property by way of lease, licence or similar arrangement) that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property and was neither donated to the charity nor used by another person before its acquisition by the charity, or any service supplied by the charity in respect of such property, other than such property or such a service supplied by the charity under a contract for catering;

• (2) Subsection (1) applies to any supply for which consideration becomes due after 1996 or is paid after 1996 without having become due, but does not apply to a supply in respect of which tax under Part IX of the Act was charged or collected on or before October 3, 2003.

• (3) For the purposes of Part IX of the Act, if, because of the application of paragraph 1(d) of Part V.1 of Schedule V to the Act, as enacted by subsection (1), a charity is considered to have ceased at any time to use capital property of the charity primarily in commercial activities of the charity and is deemed under subsection 200(2) of the Act to have made, immediately before that time, a supply of the property and to have collected tax in respect of that supply, and that cessation would not be considered to have occurred at that time if subsection (1) were not enacted,

  • (a) the charity is not required to include that tax in determining its net tax for any reporting period; and

  • (b) for the purpose of determining the basic tax content (as defined in subsection 123(1) of the Act) of the property, the charity is deemed to have been entitled to recover an amount equal to that tax as a rebate of tax included in the description of A in that definition.