Bill C-70

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	(c) the economic benefit accruing to the offender that, but for the offence, the offender would not have received; and
	(d) evidence from which the court may reasonably conclude that the offender has a history of non-compliance with this Division.
	(2) Subsection (1) comes into force on a day fixed by order of the Governor in Council, which day shall not be before the first day on which provinces together having at least 51 % of the total population of all provinces that are participating provinces (withing the meaning of subsection 123(1) of the Act) or that impose a general retail sales tax at a percentage rate on all goods (other than those specifically enumerated in the legislation that imposes the tax) or a general value added tax at a percentage rate on all goods and services (other than those specifically enumerated in the legislation that imposes the tax) have enacted laws requiring that suppliers include the tax under Part IX of the Act in indications of the prices of property or services supplied.
1993, c. 27, s. 147(1)	243. (1) Section 2 of Part I of Schedule V to the Act is replaced by the following:
1993, c. 27, s. 147(1)	2. A supply by way of sale of a residential complex or an interest therein made by a person who is not a builder of the complex or, where the complex is a multiple unit residential complex, an addition thereto, unless the person claimed an input tax credit in respect of the last acquisition by the person of the complex or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 147(1)	244. (1) The portion of section 3 of Part I of Schedule V to the Act after paragraph (b) is replaced by the following:
	unless the individual claimed an input tax credit in respect of the last acquisition by the individual of the real property included in the complex or in respect of an improvement to the real property acquired, imported or brought into a participating province by the individual after the real property was last acquired by the individual.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 147(1)	245. (1) Paragraph 4(d) of Part I of Schedule V to the Act is replaced by the following:
	(d) the builder claimed an input tax credit in respect of the last acquisition by the builder of the complex, unit or premises or in respect of an improvement to the complex, unit or premises acquired, imported or brought into a participating province by the builder after the complex, unit or premises was last acquired by the builder.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 147(1)	246. (1) Paragraph 5(d) of Part I of Schedule V to the Act is replaced by the following:
	(d) the person claimed an input tax credit in respect of the last acquisition by the person of the complex or an addition thereto or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person, other than an input tax credit in respect of the construction of an addition to the complex.
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 147(1)	247. (1) The portion of section 5.3 of Part I of Schedule V to the Act after paragraph (b) is replaced by the following:
	unless the person claimed an input tax credit in respect of the last acquisition by the person of the park or an additional area thereof or in respect of an improvement to the park acquired, imported or brought into a participating province by the person after the park was last acquired by the person, other than an input tax credit in respect of an improvement to an additional area that was acquired, imported or brought into a participating province by the person before the additional area was last acquired by the person.
	(2) Subsection (1) comes into force on April 1, 1997.
	248. (1) Paragraph 6(a) of Part I of Schedule V to the Act, as enacted by subsection 86(1), is replaced by the following:
	(a) of a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the period throughout which continuous occupancy of the complex or unit is given to the same individual under the arrangement is at least one month; or
	(2) Subsection (1) comes into force on April 1, 1997.
1993, c. 27, s. 148(1)	249. (1) The portion of section 6.1 of Part I of Schedule V to the Act between paragraphs (c) and (d) is replaced by the following:

	made by way of lease, licence or similar arrangement for a lease interval (within the meaning assigned by subsection 136.1(1) of the Act) throughout which the lessee or any sub-lessee makes, or holds the property for the purpose of making, one or more supplies of the property or parts of the property and all or substantially all of those supplies
	(2) Subsection (1) comes into force on April 1, 1997.
	250. (1) The portion of paragraph 7(a) of Part I of Schedule V to the Act before subparagraph (i), as enacted by subsection 88(1), is replaced by the following:
	(a) of land (other than a site in a residential trailer park) made, under a lease, licence or similar arrangement which provides for continuous possession or use of the land for a period of at least one month, to
	(2) The portion of paragraph 7(b) of Part I of Schedule V to the Act before subparagraph (i), as enacted by subsection 88(2), is replaced by the following:
	(b) of a site in a residential trailer park made, under a lease, licence or similar arrangement which provides for continuous possession or use of the site for a period of at least one month, to the owner, lessee or person in occupation or possession of
	(3) Subsections (1) and (2) come into force on April 1, 1997.
1993, c. 27, s. 150(1); 1994, c. 9, par. 35(a)(F)	251. (1) Paragraph 8(b) of Part I of Schedule V to the Act is replaced by the following:
	(b) the space was, at any time, supplied to the supplier by way of sale and the supplier did not, after that time, claim an input tax credit in respect of an improvement to the space.
	(2) Subsection (1) comes into force on April 1, 1997.
	252. (1) Section 8.1 of Part I of Schedule V to the Act, as amended by subsection 89(1), is replaced by the following:
	8.1 A supply of a parking space made, under a lease, licence or similar arrangement which provides for any such space to be made available throughout a period of at least one month,
	(a) to a person (in this paragraph referred to as an ``occupier'') who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where
	(i) the space forms part of the residential complex or residential trailer park, as the case may be, or
	(ii) the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;
	(b) to the owner, lessee or person in occupation or possession of a residential condominium unit in a condominium complex where the space forms part of the complex; or
	(c) by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 13.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.
	(2) Subsection (1) comes into force on April 1, 1997.
1990, c. 45, s. 18	253. (1) Paragraph 1(2)(a) of Part VII of Schedule VI to the Act is replaced by the following:
	(a) the particular carrier is deemed to have made a supply of a freight transportation service, having the same destination as the continuous freight movement, to the shipper or consignee, as the case may be, for consideration equal to the particular amount, whether the particular amount includes an amount paid to the particular carrier as agent of any of the other several carriers;
	(2) Subsection (1) comes into force on April 1, 1997.
	254. The Act is amended by adding the following after Schedule VII:
	SCHEDULE VIII (Subsection 123(1))
	PARTICIPATING PROVINCES AND APPLICABLE TAX RATES
	Participating Province Tax Rate
	1. Nova Scotia 8%
	2. New Brunswick 8%
	3. Newfoundland 8%
	4. Nova Scotia offshore area 8%
	5. Newfoundland offshore area 8%
	SCHEDULE IX (Section 144.1)
	SUPPLY IN A PROVINCE
	PART I
	INTERPRETATION
	1. The definitions in this section apply in this Schedule.
	``lease interval'', in respect of a supply by way of lease, licence or similar arrangement, has the same meaning as in section 136.1 of the Act.
	``place of negotiation'' of a supply means the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works, or to which that individual ordinarily reports, in the performance of the individual's duties in relation to the activities of the supplier in the course of which the supply is made and, for the purposes of this definition, ``negotiating'' includes the making or acceptance of an offer.
	2. For the purposes of this Schedule,
	(a) a floating home, and
	(b) a mobile home that is not affixed to land
	are each deemed to be tangible personal property and not real property.
	3. For the purposes of this Schedule, where an agreement for the supply of property or a service is entered into but the property is never delivered to the recipient or the service is never performed, the property is deemed to have been delivered, or the service is deemed to have been performed, where the property or service was to be delivered or performed, as the case may be, under the terms of the agreement.
	4. Where, for the purpose of determining, under this Schedule, if a supply is made in a province, reference is made to the ordinary location of property and, from time to time, the supplier and recipient mutually agree upon what is to be the ordinary location of the property at a particular time, that location is deemed, for the purposes of this Schedule, to be the ordinary location of that property at the particular time.
	5. The definition ``courier'' in subsection 123(1) does not apply for the purposes of this Schedule.
	PART II
	TANGIBLE PERSONAL PROPERTY
	1. Subject to section 3 of Part VI, a supply by way of sale of tangible personal property is made in a province if the supplier delivers the property or makes it available in the province to the recipient of the supply.
	2. A supply of tangible personal property otherwise than by way of sale is made in a province if
	(a) in the case of a supply made under an agreement under which continuous possession or use of the property is provided for a period of no more than three months, the supplier delivers the property or makes it available in the province to the recipient of the supply; and
	(b) in any other case,
	(i) where the property is a specified motor vehicle, it is required, at the time the supply is made, to be registered under the laws of the province relating to the registration of motor vehicles, and
	(ii) where the property is not a specified motor vehicle, the ordinary location of the property, as determined at the time the supply is made, is in the province.
	3. For the purposes of this Part and Part VII, property is deemed to be delivered in a particular province by a supplier and is deemed not to be delivered in any other province by the supplier where the supplier
	(a) ships the property to a destination in the particular province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination; or
	(b) sends the property by mail or courier to an address in the particular province.