Marginal note:2007, c. 18, s. 13(1)

• 41. (1) Subparagraph 178.8(7)(c)(ii) of the Act is replaced by the following:

  • (ii) the amount of the rebate, abatement or refund shall be added in determining the net tax of the constructive importer for the reporting period in which the tax adjustment note is received, to the extent that the amount has been included in determining an input tax credit claimed by the constructive importer in a return filed for a preceding reporting period or the constructive importer is or was entitled to be compensated under a warranty for loss suffered because of any of the circumstances that gave rise to the rebate, abatement or refund by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII, and

• (2) Subsection (1) applies to goods imported on or after October 3, 2003 and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.

Marginal note:1993, c. 27, s. 44(1)

42. Subparagraph 179(2)(c)(i) of the Act is replaced by the following:

• 43. (1) The Act is amended by adding the following after section 180:

  Marginal note:Restriction on recovery

  180.01 If, under paragraph 180(d), a particular person is deemed to have paid tax equal to the tax paid by a non-resident person, the following rules apply:

  • (a) subsection 232(3) does not apply in respect of the tax paid by the non-resident person; and

  • (b) no portion of the tax paid by the non-resident person shall be rebated, refunded or remitted to the non-resident person, or shall otherwise be recovered by the non-resident person, under this or any other Act of Parliament.

• (2) Subsection (1) is deemed to have come into force on January 17, 2014.

Marginal note:1997, c. 10, s. 44(1)

• 44. (1) Subsection 225(3.1) of the Act is replaced by the following:

  • Marginal note: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

    • (a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the person or a debit note referred to in that subsection has been issued by the person; or

    • (b) was otherwise rebated, refunded or remitted to the person, or was otherwise recovered by the person, under this or any other Act of Parliament.

• (2) Subsection (1) is deemed to have come into force on April 23, 1996.

Marginal note:2013, c. 34, s. 416(1)

• 45. (1) Subsection 225.1(4.1) of the Act is replaced by the following:

  • Marginal note:Restriction

    (4.1) An amount is not to 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

    • (a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the charity or a debit note referred to in that subsection has been issued by the charity; or

    • (b) was otherwise rebated, refunded or remitted to the charity, or was otherwise recovered by the charity, under this or any other Act of Parliament.

• (2) Subsection (1) applies for the purpose of determining the net tax of a charity for reporting periods beginning after 1996.

Marginal note:1993, c. 27, s. 93(1)

• 46. (1) Paragraph 232(3)(c) of the Act is replaced by the following:

  • (c) the amount shall be added in determining the net tax of the other person for the reporting period of the other person in which the debit note is issued to the particular person or the credit note is received by the other person, to the extent that the amount has been included in determining an input tax credit claimed by the other person in a return filed for a preceding reporting period of the other person; and

• (2) Subsection (1) is deemed to have come into force on April 23, 1996.

47. Section 241 of the Act is amended by adding the following after subsection (1.2):

Marginal note:2010, c. 12, s. 76(1)

• 48. (1) The heading “Information Return for Financial Institutions” before section 273.2 of the Act is replaced by the following:

  Information Returns

• (2) Subsection (1) comes into force on January 1, 2015.

• 49. (1) The Act is amended by adding the following after section 273.2:

  Marginal note:Electronic funds transfer

  273.3 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Part.

• (2) Subsection (1) comes into force on January 1, 2015.

• 50. (1) Paragraph 295(5)(d) of the Act is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii):

  • (viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;

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

  • (o) provide confidential information to a person who has  —  under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance  —  entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract.

• (3) Section 295 of the Act is amended by adding the following after subsection (5.03):

  • Marginal note:Serious offences

    (5.04) An official may provide to a law enforcement officer of an appropriate police organization

    • (a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be

      • (i) an offence under any of

        • (A) section 3 of the Corruption of Foreign Public Officials Act,

        • (B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,

        • (C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and

        • (D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,

      • (ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or

      • (iii) an offence

        • (A) that is punishable by a minimum term of imprisonment,

        • (B) for which the maximum term of imprisonment is 14 years or life, or

        • (C) for which the maximum term of imprisonment is 10 years and that

          • (I) resulted in bodily harm,

          • (II) involved the import, export, trafficking or production of drugs, or

          • (III) involved the use of a weapon; and

    • (b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.

51. The Act is amended by adding the following after section 300:

Marginal note:2007, c. 29, s. 50(1)

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

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

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

• (2) Subsection (1) applies to any supply made after February 11, 2014.

• 53. (1) Section 7 of Part II of Schedule V to the Act is amended by striking out “and” at the end of paragraph (j) and by adding the following after paragraph (k):

  • (l) acupuncture services; and

  • (m) naturopathic services.

• (2) Subsection (1) applies to any supply made after February 11, 2014.

Marginal note:2008, c. 28, s. 84(1)

• 54. (1) The portion of section 14 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following:

  • 14. A supply (other than a zero-rated supply or a prescribed supply) of a training service, or of a service of designing a training plan, if

    • (a) the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given or, in the case of a service of designing a training plan, is to be given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and

• Marginal note:2008, c. 28, s. 84(1)

  (2) Subparagraphs 14(b)(i) and (ii) of Part II of Schedule V to the Act are replaced by the following:

  • (i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects,

  • (ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or

• (3) Subsections (1) and (2) apply to any supply made after February 11, 2014.

Marginal note:2008, c. 28, s. 84(1)

• 55. (1) The portion of section 15 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following:

  • 15. A training service or a service of designing a training plan is not included in section 14 if the training is similar to training ordinarily given to individuals who

• (2) Subsection (1) applies to any supply made after February 11, 2014.

• 56. (1) Section 1 of Part V.1 of Schedule V to the Act is amended by striking out “or” at the end of paragraph (m), by adding “or” at the end of paragraph (n) and by adding the following after paragraph (n):

  • (o) a parking space if

    • (i) the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity,

    • (ii) at the time the supply is made, it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university, and

    • (iii) any of the following conditions is met:

      • (A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii),

      • (B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or

      • (C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply.

• (2) Subsection (1) applies to any supply made after March 21, 2013, except that a supply of a parking space made by a charity after that day and on or before January 24, 2014 is only included in paragraph (o) of section 1 of Part V.1 of Schedule V to the Act, as enacted by subsection (1), if it also meets the following conditions:

  • (a) the parking space is situated at a particular property for which, at the time the supply is made, it is reasonable to expect that the parking spaces at the particular property will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university; and

  • (b) any of the following conditions is met:

    • (i) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in paragraph (a),

    • (ii) the charity and any particular person referred to in paragraph (a) have entered into one or more agreements with each other or with other persons in respect of the use of the parking spaces at the particular property by the individuals referred to in that paragraph, or

    • (iii) any particular person referred to in paragraph (a) performs any function or activity in respect of the supplies by the charity of parking spaces at the particular property.