Sales Tax Amendments Act, 2006 (S.C. 2007, c. 18)
Full Document:
Assented to 2007-06-22
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:Demande non conforme
(4) Le ministre peut recevoir la demande qui n’a pas été livrée ou postée à la personne ou à l’endroit indiqué au paragraphe (3).
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 Subsection 308(2) of the Act is repealed.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:
(a) to whom confidential information has been provided for a particular purpose under paragraph 295(5)(b), (c), (g), (k), (l), (m) or (n), or
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.
Marginal note:1990, c. 45, s. 18; 1993, c. 27, s. 172(1); 1997, c. 10, s. 114(1)
56. (1) Paragraphs 20(a) to (e) of Part VI of Schedule V to the Act are replaced by the following:
(a) a supply of
(i) a service of registering, or processing an application to register, any property in a property registration system,
(ii) a service of filing, or processing an application to file, any document in a property registration system, or
(iii) a right to have access to, or to use, a property registration system to register, or make application to register, any property in it or to file, or make application to file, any document in it,
(b) a supply of
(i) a service of filing, or processing an application to file, a document in the registration system of a court or in accordance with legislative requirements,
(ii) a right to have access to, or to use, the registration system of a court, or any other registration system in which documents are filed in accordance with legislative requirements, for the purpose of filing a document in that registration system,
(iii) a service of issuing or providing, or processing an application to issue or provide, a document from the registration system of a court or other similar tribunal, or
(iv) a right to have access to, or to use, the registration system of a court or other similar tribunal to issue or obtain a document from that registration system,
(c) a supply (other than of a right or service supplied in respect of the importation of alcoholic beverages) of
(i) a licence, permit, quota or similar right,
(ii) a service of processing an application for a licence, permit, quota or similar right, or
(iii) a right to have access to, or to use, a filing or registration system to make application for a licence, permit, quota or similar right,
(d) a supply of any document, a service of providing information, or a right to have access to, or to use, a filing or registration system to obtain any document or information that indicates
(i) the vital statistics, residency, citizenship or right to vote of any person,
(ii) the registration of any person for any service provided by a government or municipality or by a board, commission or other body established by a government or municipality, or
(iii) any other status of any person,
(e) a supply of any document, a service of providing information, or a right to have access to, or to use, a filing or registration system to obtain any document or information, in respect of
(i) the title to, or any right or estate in, property,
(ii) any encumbrance or assessment in respect of property, or
(iii) the zoning of real property,
Marginal note:1990, c. 45, s. 18
(2) Paragraph 20(l) of Part VI of Schedule V to the Act is replaced by the following:
(l) a supply of a right to enter, to have access to or to use property of the government, municipality or other body other than a right, referred to in any of paragraphs (a) to (e), to have access to, or to use, a filing or registration system.
(3) Subsections (1) and (2) are deemed to have come into force on December 17, 1990, except that
(a) paragraphs 20(a), (b), (d) and (e) of Part VI of Schedule V to the Act, as enacted by subsection (1), and paragraph 20(l) of that Part, as enacted by subsection (2), do not apply to any supply in respect of which the supplier, on or before November 27, 2006, charged or collected an amount as or on account of tax under Part IX of the Act;
(b) paragraph 20(c) of Part VI of Schedule V to the Act, as enacted by subsection (1), does not apply to any supply
(i) that is a supply of a right to have access to, or to use, a filing or registration system in respect of which the supplier, on or before November 27, 2006, charged or collected an amount as or on account of tax under Part IX of the Act, or
(ii) that is a supply of a service, made on or before November 27, 2006,
(A) in respect of which 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, or
(B) in respect of which the supplier charged or collected, on or before that day, an amount as or on account of tax and in respect of which supply an amount (other than an amount deemed under paragraph 296(5)(a) of the Act to have been claimed as a result of an assessment made after that day) was claimed
(I) in an application under subsection 261(1) of the Act received by the Minister of National Revenue on or before that day, or
(II) as a deduction, in respect of any adjustment, refund or credit under subsection 232(1) of the Act, in a return under Division V of Part IX of the Act received by the Minister before that day; and
(c) in relation to supplies for which consideration becomes due before 1997, or is paid before 1997 without having become due, paragraph 20(e) of Part VI of Schedule V to the Act, as enacted by subsection (1), shall be read as follows:
(e) a supply of any document, a service of providing information, or a right to have access to, or to use, a filing or registration system to obtain any document or information, in respect of
(i) the title to, or any right or estate in, property, or
(ii) any encumbrance in respect of property,
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