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Budget Implementation Act, 2008 (S.C. 2008, c. 28)

Full Document:  

Assented to 2008-06-18

PART 3AMENDMENTS IN RESPECT OF THE GOODS AND SERVICES TAX AND HARMONIZED SALES TAX (GST/HST)

R.S., c. E-15Excise Tax Act

Marginal note:1990, c. 45, s. 18; 1997, c. 10, s. 93.1(1)
  •  (1) Sections 5 and 6 of Part II of Schedule V to the Act are replaced by the following:

    • 5. A supply of a consultative, diagnostic, treatment or other health care service (other than a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes) that is rendered by a medical practitioner to an individual.

    • 6. A supply of a nursing service rendered to an individual by a registered nurse, a registered nursing assistant, a licensed or registered practical nurse or a registered psychiatric nurse, if the service is rendered within a nurse-patient relationship.

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

Marginal note:1990, c. 45, s. 18
  •  (1) The portion of section 7 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following:

    • 7. A supply of any of the following services if the service is rendered to an individual by a practitioner of the service:

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

Marginal note:1997, c. 10, s. 95(1); 2007, c. 18, s. 54(1)
  •  (1) Sections 7.1 and 7.2 of Part II of Schedule V to the Act are replaced by the following:

    • 7.1 A supply of a dietetic service rendered by a practitioner of the service, if the service is rendered to an individual or the supply is made to a public sector body or to the operator of a health care facility.

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

      • (a) the service is rendered to an individual within a professional-client relationship between the particular individual who renders the service 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 individual 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 particular individual 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 particular individual is so licensed or certified, or

        • (ii) if the particular individual is not required to be licensed or otherwise certified to practise that profession in that province, the particular individual 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 February 26, 2008.

Marginal note:1990, c. 45, s. 18
  •  (1) Section 10 of Part II of Schedule V to the Act is replaced by the following:

    • 10. A supply of a prescribed diagnostic, treatment or other health care service rendered to an individual if made on the order of

      • (a) a medical practitioner or practitioner; or

      • (b) a registered nurse authorized under the laws of a province to order such a service if the order is made within a nurse-patient relationship.

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

  •  (1) Part II of Schedule V to the Act is amended by adding the following after section 13:

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

      • (b) one of the following circumstances exists:

        • (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 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 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

        • (iii) the supplier

          • (A) is a government,

          • (B) is paid an amount to make the supply by a government or organization administering a government program targeted at assisting individuals with a disorder or disability, or

          • (C) receives evidence satisfactory to the Minister that, for the purpose of the acquisition of the service, an amount has been paid or is payable to a person by a government or organization administering a government program targeted at assisting individuals with a disorder or disability.

    • 15. For the purposes of section 14, a training service does not include training that is similar to the training ordinarily given to individuals who

      • (a) do not have a disorder or disability; and

      • (b) do not provide personal care or supervision to an individual with a disorder or disability.

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

Marginal note:1997, c. 10, s. 118(2)
  •  (1) The definition “prescription” in section 1 of Part I of Schedule VI to the Act is replaced by the following:

    “prescription” means a written or verbal order, given to a pharmacist by a medical practitioner or authorized individual, directing that a stated amount of any drug or mixture of drugs specified in the order be dispensed for the individual named in the order.

  • (2) Section 1 of Part I of Schedule VI to the Act is amended by adding the following in alphabetical order:

    “authorized individual” means an individual, other than a medical practitioner, who is authorized under the laws of a province to make an order directing that a stated amount of a drug or mixture of drugs specified in the order be dispensed for the individual named in the order;

  • (3) Subsections (1) and (2) apply to any supply made

    • (a) after February 26, 2008; or

    • (b) on or before February 26, 2008 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.

Marginal note:1993, c. 27, s. 179(1)
  •  (1) Paragraph 2(b) of Part I of Schedule VI to the Act is replaced by the following:

    • (b) a drug included in Schedule F to the Food and Drug Regulations, other than a drug or mixture of drugs that may, pursuant to the Food and Drugs Act or those Regulations, be sold to a consumer with neither a prescription nor a written order signed by the Director (as defined in those Regulations),

  • Marginal note:2000, c. 30, s. 123(1)

    (2) Paragraph 2(d) of Part I of Schedule VI to the Act is replaced by the following:

    • (d) a drug that contains a substance included in the schedule to the Narcotic Control Regulations, other than a drug or mixture of drugs that may, pursuant to the Controlled Drugs and Substances Act or regulations made under that Act, be sold to a consumer with neither a prescription nor an exemption by the Minister of Health in respect of the sale,

  • (3) Subsections (1) and (2) apply to any supply made after February 26, 2008.

Marginal note:1997, c. 10, s. 119(1)
  •  (1) Paragraph 3(b) of Part I of Schedule VI to the Act is replaced by the following:

    • (b) on the prescription of a medical practitioner or authorized individual for the personal consumption or use of the individual named in the prescription.

  • (2) Subsection (1) applies to any supply made

    • (a) after February 26, 2008; or

    • (b) on or before February 26, 2008 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.

  •  (1) Part II of Schedule VI to the Act is amended by adding the following after section 1:

    • 1.1 For the purposes of this Part, other than section 33, a supply of property that is not designed for human use or for assisting an individual with a disability or impairment is deemed not to be included in this Part.

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

Marginal note:1990, c. 45, s. 18
  •  (1) Section 6 of Part II of Schedule VI to the Act is replaced by the following:

    • 6. A supply of a mechanical percussor for postural drainage treatment or a chest wall oscillation system for airway clearance therapy.

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

Marginal note:1997, c. 10, s. 127
  •  (1) Section 14 of Part II of Schedule VI to the Act is replaced by the following:

    • 14. A supply of a chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed to be operated by an individual with a disability for locomotion of the individual.

    • 14.1 A supply of a chair that is specially designed for use by an individual with a disability if the chair is supplied on the written order of a medical practitioner for use by a consumer named in the order.

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

Marginal note:1997, c. 10, s. 128(1)
  •  (1) Section 20 of Part II of Schedule VI to the Act is replaced by the following:

    • 20. A supply of a toilet seat, bath seat, shower seat or commode chair that is specially designed for use by an individual with a disability.

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

Marginal note:1993, c. 27, s. 185(1); 1997, c. 10, s. 135(F); 2000, c. 30, s. 125(1)
  •  (1) Sections 33 to 34 of Part II of Schedule VI to the Act are replaced by the following:

    • 33. A supply of an animal that is or is to be specially trained to assist an individual with a disability or impairment with a problem arising from the disability or impairment, or a supply of a service of training an individual to use the animal, if the supply is made to or by an organization that is operated for the purpose of supplying such specially trained animals to individuals with the disability or impairment.

    • 34. A supply of a service (other than a service the supply of which is included in any provision of Part II of Schedule V except section 9 of that Part and a service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes) of installing, maintaining, restoring, repairing or modifying a property the supply of which is included in any of sections 2 to 32 and 37 to 41 of this Part, or any part for such a property if the part is supplied in conjunction with the service.

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

  •  (1) Part II of Schedule VI to the Act is amended by adding the following after section 40:

    • 41. A supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a medical practitioner for use by a consumer with paralysis or a severe mobility impairment who is named in the order.

  • (2) Subsection (1) applies to any supply made after February 26, 2008.

PART 4CANADA MILLENNIUM SCHOLARSHIP FOUNDATION

Dissolution of the Foundation

Marginal note:Liquidation
  •  (1) Within six months after the day on which this subsection comes into force, or any longer time that the Governor in Council determines on the recommendation of the Minister of Human Resources and Skills Development, the Canada Millennium Scholarship Foundation, established by section 3 of the Budget Implementation Act, 1998 and referred to in this Part as “the Foundation”, shall sell or otherwise dispose of all of its property other than property referred to in subsection (3) and discharge all of its liabilities, on terms and conditions that are approved by the Governor in Council.

  • Marginal note:Donations of money

    (2) Despite subsection (1), money that was donated to the Foundation under section 21 of the Budget Implementation Act, 1998 — including any income arising from the investment of the money — and that was not used for carrying out the objects and purposes of the Foundation shall be paid to the donor.

  • Marginal note:Transfer to department

    (3) Within the period referred to in subsection (1), the Foundation shall transfer to the Department of Human Resources and Skills Development the following things, including any electronic versions of them:

    • (a) the books of account and other records referred to in section 35 of the Budget Implementation Act, 1998, as well as any information that the Foundation collected in order to produce them;

    • (b) all other information that the Foundation has under its control concerning persons who have received scholarships or any other financial assistance from it;

    • (c) any studies that the Foundation has under its control, and any other information that it has collected through research; and

    • (d) any database containing information related to any of those books of account and other records, that other information and those studies, as well as any information necessary in order to use the database.

  • Marginal note:Remaining money

    (4) After satisfying the obligations set out in subsections (1) to (3), the Foundation shall deposit all of its remaining money in the Consolidated Revenue Fund to the credit of the Receiver General.

  • Marginal note:Dissolution

    (5) The Foundation is dissolved.

1998, c. 21Amendments to the Budget Implementation Act, 1998

Marginal note:2003, c. 22, par. 224(g)(E); 2005, c. 30, s. 82, c. 34, par. 80(a)

 The headings before section 2 and sections 2 to 42 of the Budget Implementation Act, 1998 are repealed.

Marginal note:2003, c. 15, s. 32

 Section 43 of the Act and the heading before it are repealed.

 The heading before section 44 and sections 44 to 46 of the Act are repealed.

Consequential Amendments

R.S., c. A-1Access to Information Act

Marginal note:2006, c. 9, s. 166

 Schedule I to the Access to Information Act is amended by striking out the following under the heading “Other Government Institutions”:

  • Canada Millennium Scholarship Foundation

    Fondation canadienne des bourses d’études du millénaire

R.S., c. P-21Privacy Act

Marginal note:2006, c. 9, s. 191

 The schedule to the Privacy Act is amended by striking out the following under the heading “Other Government Institutions”:

  • Canada Millennium Scholarship Foundation

    Fondation canadienne des bourses d’études du millénaire

Coming Into Force

Marginal note:January 5, 2010, or earlier
  •  (1) Subsections 94(1) to (4) and section 96 come into force on January 5, 2010, or on an earlier day that is fixed by order of the Governor in Council.

  • Marginal note:Order in council

    (2) Subsection 94(5) and sections 95 and 97 to 99 come into force on a day to be fixed by order of the Governor in Council.

 

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