Bill C-70

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1990, c. 45, s. 18	94. (1) Paragraph (f) of section 7 of Part II of Schedule V to the Act is repealed.
1990, c. 45, s. 18	(2) Paragraph (h) of section 7 of Part II of Schedule V to the Act is repealed.
	(3) Subsections (1) and (2) apply to supplies made after 1997.
	95. (1) Part II of Schedule V to the Act is amended by adding the following after section 7:
	7.1 A supply of a dietetic service made by a practitioner of the service where 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.
	(2) Subsection (1) applies to supplies made after 1996.
1990, c. 45, s. 18	96. (1) Section 12 of Part II of Schedule V to the Act is repealed.
	(2) Subsection (1) applies to supplies made after 1997.
1996, c. 11, s. 96	97. (1) The definition ``vocational school'' in section 1 of Part III of Schedule V to the Act is replaced by the following:
	``vocational school'' means an organization that is established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students' occupational skills.
	(2) Subsection (1) applies in relation to supplies made after 1996.
1990, c. 45, s. 18	98. (1) Section 3 of Part III of Schedule V to the Act is replaced by the following:
	3. A supply of food or beverages (other than food or beverages prescribed for the purposes of section 12 and food or beverages supplied through a vending machine), services or admissions made by a school authority primarily to elementary or secondary school students during the course of extra-curricular activities organized under the authority and responsibility of the school authority.
	(2) Subsection (1) applies to supplies made after April 23, 1996.
1993, c. 27, s. 159(1)	99. (1) Paragraph 8(c) of Part III of Schedule V to the Act is replaced by the following:
	(c) the supplier is a non-profit organization or a public institution.
	(2) Subsection (1) applies to supplies made after 1996.
	100. (1) Section 13 of Part III of Schedule V to the Act is replaced by the following:
	13. A supply of a meal to a student enrolled at a university or public college where the meal is provided under a plan that is for a period of not less than one month and under which the student purchases from the supplier for a single consideration only the right to receive at a restaurant or cafeteria at the university or college not less than 10 meals weekly throughout the period.
	(2) Subsection (1) applies to supplies for which all of the consideration becomes due after June 1996 or is paid after June 1996 without having become due.
1993, c. 27, s. 162(1)	101. Section 2 of Part IV of Schedule V to the Act is replaced by the following:
	2. A supply of a service of providing care, supervision and a place of residence to children, underprivileged individuals or individuals with a disability in an establishment operated by the supplier for the purpose of providing such service.
	102. (1) Schedule V to the Act is amended by adding the following after Part V:
	PART V.1
	SUPPLIES BY CHARITIES
	1. A supply made by a charity of any property or service, but not including a supply of
	(a) property or a service included in Schedule VI;
	(b) property or a service where the supply is deemed under Part IX (other than section 187) of the Act to have been made by the charity;
	(c) personal property (other than property that was acquired, manufactured or produced by the charity for the purpose of making a supply by way of sale of the property) where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) in commercial activities of the charity or, in the case of capital property, primarily in such activities;
	(d) tangible personal property 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;
	(e) an admission in respect of a place of amusement unless the maximum consideration for a supply by the charity of such an admission does not exceed one dollar;
	(f) a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity except where
	(i) it could reasonably be expected, given the nature of the activity or the degree of relevant skill or ability required for participation in it, that such services, memberships or rights supplied by the charity would be provided primarily to children 14 years of age or under and the services are not supplied as part of, the membership is not in, or the right is not in respect of, a program involving overnight supervision throughout a substantial portion of the program, or
	(ii) such services, memberships or rights supplied by the charity are intended to be provided primarily to individuals who are underprivileged or who have a disability;
	(g) a membership (other than a membership described in subparagraph (f)(i) or (ii)) where the membership
	(i) entitles the member
	(A) to an admission in respect of a place of amusement the supply of which, were it made separately from the supply of the membership, would be a taxable supply, or
	(B) to a discount on the value of consideration for a supply of such an admission, or
	(ii) includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement,
	except where the value of the admission, discount or right is insignificant in relation to the consideration for the membership;
	(h) services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;
	(i) a right, other than an admission, to play or participate in a game of chance where the charity is a prescribed person or the game is a prescribed game of chance;
	(j) a residential complex, or an interest therein, where the supply is made by way of sale;
	(k) real property where the supply is made by way of sale to an individual or a personal trust, other than a supply of real property on which is situated a structure that was used by the charity as an office or in the course of commercial activities or of making exempt supplies;
	(l) real property where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) primarily in commercial activities of the charity; or
	(m) real property in respect of which an election under section 211 of the Act is in effect at the time tax would become payable in respect of the supply if it were a taxable supply.
	2. A supply made by a charity of an admission to a fund-raising dinner, ball, concert, show or like fund-raising event where part of the consideration for the supply may reasonably be regarded as an amount that is donated to the charity and in respect of which a receipt referred to in subsection 110.1(2) or 118.1(2) of the Income Tax Act may be issued or could be issued if the recipient of the supply were an individual.
	3. A supply by way of sale of personal property or a service made by a charity in the course of a fund-raising activity of the charity, but not including
	(a) a supply of any property or service where
	(i) the charity makes supplies of such property or services in the course of that activity, or
	(ii) the agreement for the supply entitles the recipient to receive from the charity property or services,
	on a regular or continuous basis throughout the year or a significant portion of the year;
	(b) a supply of property or a service included in paragraph 1(a), (b), (c) or (i); or
	(c) a supply of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance.
	4. A supply made by a charity of food or beverages to seniors, underprivileged individuals or individuals with a disability under a program established and operated for the purpose of providing prepared food to such individuals in their places of residence and any supply of food or beverages made to the charity for the purpose of the program.
	5. A supply made by a charity of any property or service where all or substantially all of the supplies of the property or service by the charity are made for no consideration, but not including a supply of blood or blood derivatives.
	5.1 A supply by way of sale made by a charity to a recipient of tangible personal property (other than capital property of the charity), or of a service purchased by the charity for the purpose of making a supply by way of sale of the service, where the total charge for the supply is the usual charge by the charity for such supplies to such recipients and
	(a) if the charity does not charge the recipient any amount as tax in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and
	(b) if the charity charges the recipient an amount as tax in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under this Part.
	6. A supply made by a charity of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance, where
	(a) the administrative function and other functions performed in operating the game and taking the bets are performed exclusively by volunteers; and
	(b) in the case of a bingo or casino, the game is not conducted in premises or at a place, including any temporary structure, that is used primarily for the purposes of conducting gambling activities.
	(2) Subsection (1) applies to supplies for which consideration becomes due after 1996 or is paid after 1996 without having become due except that, in relation to supplies made by a charity of admissions to a dinner, ball, concert, show or like event for which the charity has supplied admissions before 1997, Schedule V to the Act applies as if this Act were not enacted.
1990, c. 45, s. 18	103. (1) The definition ``direct cost'' in section 1 of Part VI of Schedule V to the Act is repealed.
1990, c. 45, s. 18	(2) Subparagraph (b)(ii) of the definition ``transit authority'' in section 1 of Part VI of Schedule V to the English version of the Act is replaced by the following:
	(ii) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability.
	(3) Section 1 of Part VI of Schedule V to the Act is amended by adding the following in alphabetical order:
	``public sector body'' does not include a charity;
	``public service body'' does not include a charity;
	``registered party'' means a party (including any regional or local association of the party), a candidate or a referendum committee governed by an Act of Parliament or a law of a province that imposes requirements relating to election finances or referendum expenses;
	(4) Subsection (1) and the definitions ``public sector body'' and ``public service body'' in section 1 of Part VI of Schedule V to the Act, as enacted by subsection (3), are deemed to have come into force on January 1, 1997 except that the latter definitions also apply in relation to any supply made before that day by a person who is on that day a charity as defined on that day where consideration for the supply becomes due on or after that day or is paid on or after that day without having become due.
	(5) The definition ``registered party'' in section 1 of Part VI of Schedule V to the Act, as enacted by subsection (3), is deemed to have come into force on April 23, 1996 and also applies in relation to any supply made before that day for which consideration becomes due on or after that day or is paid on or after that day without having become due.
1990, c. 45, s. 18	104. (1) The portion of section 2 of Part VI of Schedule V to the Act before paragraph (a) is replaced by the following:
	2. A supply made by a public institution of any personal property or a service, but not including a supply of
1990, c. 45, s. 18; 1994, c. 9, s. 28	(2) Paragraphs 2(b) to (e) of Part VI of Schedule V to the Act are replaced by the following:
	(b) property or a service the supply of which is deemed under Part IX of the Act to have been made by the institution;
	(c) property (other than capital property of the institution or property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property) where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) in commercial activities of the institution;
	(d) capital property of the institution where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) primarily in commercial activities of the institution;
	(e) tangible property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property and was neither donated to the institution nor used by another person before its acquisition by the institution, or any service supplied by the institution in respect of such property, other than such property or such a service supplied by the institution under a contract for catering;
1990, c. 45, s. 18	(3) Paragraph 2(g) of Part VI of Schedule V to the Act is replaced by the following:
	(g) property or a service made by the institution under a contract for catering for an event or occasion sponsored or arranged by another person who contracts with the institution for catering;
	(4) Subsections (1) to (3) apply to supplies for which consideration becomes due after 1996 or is paid after 1996 without having become due.
1990, c. 45, s. 18; 1993, c. 27, s. 165(1)	105. (1) Section 3 of Part VI of Schedule V to the Act is replaced by the following:
	3. A supply made by a public institution of an admission to a fund-raising dinner, ball, concert, show or like fund-raising event where part of the consideration for the supply may reasonably be regarded as an amount that is donated to the institution and in respect of which a receipt referred to in subsection 110.1(2) or 118.1(2) of the Income Tax Act may be issued or could be issued if the recipient of the supply were an individual.
	3.1. A supply by way of sale of personal property or a service made by a public institution in the course of a fund-raising activity of the institution, but not including
	(a) a supply of any property or service where
	(i) the institution makes supplies of such property or services in the course of that activity, or
	(ii) the agreement for the supply entitles the recipient to receive from the institution property or services,
	on a regular or continuous basis throughout the year or a significant portion of the year;

Bill C-70

PART V.1

SUPPLIES BY CHARITIES