1993, c. 27, s. 110(1)	13. (1) The definition ``single unit residential complex'' in subsection 254.1(1) of the Act is replaced by the following:
``single unit residential complex'' « immeuble d'habitation à logement unique »	``single unit residential complex'' includes
	(a) a multiple unit residential complex that does not contain more than two residential units, and
	(b) any other multiple unit residential complex if it is described by paragraph (c) of the definition ``residential complex'' in subsection 123(1) and contains one or more residential units that are for supply as rooms in a hotel, motel, inn, boarding house, lodging house or similar premises and that would be excluded from being part of the residential complex if the complex were a residential complex not described by that paragraph.
	(2) Subsection (1) is deemed to have come into force on June 1, 1997 and applies for the purpose of determining any rebate of a person under section 254.1 of the Act in respect of a residential complex possession of which is given to the person after May 1997.
1993, c. 27, s. 112(1)	14. (1) The definition ``single unit residential complex'' in subsection 256(1) of the Act is replaced by the following:
``single unit residential complex'' « immeuble d'habitation à logement unique »	``single unit residential complex'' includes
	(a) a multiple unit residential complex that does not contain more than two residential units, and
	(b) any other multiple unit residential complex if it is described by paragraph (c) of the definition ``residential complex'' in subsection 123(1) and contains one or more residential units that are for supply as rooms in a hotel, motel, inn, boarding house, lodging house or similar premises and that would be excluded from being part of the residential complex if the complex were a residential complex not described by that paragraph.
	(2) Subsection (1) is deemed to have come into force on June 1, 1997 and applies for the purpose of determining any rebate of a person under section 256 of the Act in respect of a residential complex that the person has constructed or substantially renovated, or has engaged another person to construct or substantially renovate, if the construction or substantial renovation is not substantially completed until after May 1997.
	15. If
	(a) a person would be entitled to claim a rebate under section 254, 254.1 or 256 of the Act in respect of a single unit residential complex described in paragraph (b) of the definition of that expression in that section, as enacted by subsection 12(1), 13(1) or 14(1), as the case may be, if there were no limitation on the period for filing an application for the rebate or on the number of applications that the person may make with respect to that matter, and
	(b) the day on or before which the person would, but for this section, be required to file an application for the rebate is before March 31, 2003,
	despite subsections 254(3), 254.1(3) and 256(3) of the Act, the person has until March 31, 2003 to file an application for the rebate with the Minister of National Revenue. That application may, despite subsection 262(2) of the Act, be the person's second application for the rebate if, before March 2001, the person had made an application for the rebate and it has been assessed.
	16. (1) The Act is amended by adding the following after section 256.1:
Definitions	256.2 (1) The definitions in this subsection apply in this section.
``first use'' « première utilisation »	``first use'', in respect of a residential unit, means the first use of the unit after the construction or last substantial renovation of the unit or, in the case of a unit that is situated in a multiple unit residential complex, of the complex or addition to the complex in which the residential unit is situated is substantially completed.
``percentage of total floor space'' « pourcentage de superficie totale »	``percentage of total floor space'', in respect of a residential unit forming part of a residential complex or part of an addition to a multiple unit residential complex, means the proportion (expressed as a percentage) that the total square metres of floor space occupied by the unit is of the total square metres of floor space occupied by all of the residential units in the residential complex or addition, as the case may be.
``qualifying portion of basic tax content'' « fraction admissible de teneur en taxe »	``qualifying portion of basic tax content'', at a particular time, of property of a person means the amount that would be the basic tax content of the property at that time if that amount were determined without reference to subparagraph (v) of the description of A in the definition ``basic tax content'' in subsection 123(1) and if no amount of tax under any of subsections 165(2), 212.1(2) and 218.1(1) and Division IV.1 were included in determining that basic tax content.
``qualifying residential unit'' « habitation admissible »	``qualifying residential unit'' of a person, at a particular time, means
	(a) a residential unit of which, at or immediately before the particular time, the person is the owner, a co-owner, a lessee or a sub-lessee or has possession as purchaser under an agreement of purchase and sale, or a residential unit that is situated in a residential complex of which the person is, at or immediately before the particular time, a lessee or a sub-lessee, where
	(i) at the particular time, the unit is a self-contained residence,
	(ii) the person holds the unit
	(A) for the purpose of making exempt supplies of the unit that are included in section 5.1, 6, 6.1 or 7 of Part I of Schedule V, or
	(B) if the complex in which the unit is situated includes one or more other residential units that would be qualifying residential units of the person without regard to this clause, for use as the primary place of residence of the person,
	(iii) it is the case, or can reasonably be expected by the person at the particular time to be the case, that the first use of the unit is or will be
	(A) as the primary place of resi dence of the person or a relation of the person, or of a lessor of the complex or a relation of that lessor, for a period of at least one year or for a shorter period where the next use of the unit after that shorter period is as described in clause (B), or
	(B) as a place of residence of individuals, each of whom is given continuous occupancy of the unit, under one or more leases, for a period, throughout which the unit is used as the primary place of resi dence of that individual, of at least one year or for a shorter period ending when
	(I) the unit is sold to a recipient who acquires the unit for use as the primary place of residence of the recipient or of a relation of the recipient, or
	(II) the unit is taken for use as the primary place of residence of the person or a relation of the person or of a lessor of the complex or a relation of that lessor, and
	(iv) except where subclause (iii)(B)(II) applies, if, at the particular time, the person intends that, after the unit is used as described in subparagraph (iii), the person will occupy it for the person's own use or the person will supply it by way of lease as a place of residence or lodging for an individual who is a relation, shareholder, member or partner of, or not dealing at arm's length with, the person, the person can reasonably expect that the unit will be the primary place of residence of the person or of that individual; or
	(b) a prescribed residential unit of the person.
``relation'' « proche »	``relation'' has the meaning assigned by subsection 256(1).
``self-containe d residence'' « résidence autonome »	``self-contained residence'' means a residential unit
	(a) that is a suite or room in a hotel, a motel, an inn, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals; or
	(b) that contains private kitchen facilities, a private bath and a private living area.
Reference to ``lease''	(2) In this section, a reference to a ``lease'' shall be read as a reference to a ``lease, licence or similar arrangement''.
Rebate in respect of land and building for residential rental accommoda- tion	(3) If
	(a) a particular person, other than a cooperative housing corporation,
	(i) is the recipient of a taxable supply by way of sale (in this subsection referred to as the ``purchase from the supplier'') from another person of a residential complex or of an interest in a residential complex and is not a builder of the complex, or
	(ii) is a builder of a residential complex, or of an addition to a multiple unit residential complex, who makes an exempt supply by way of lease included in section 6 or 6.1 of Part I of Schedule V that results in the particular person being deemed under section 191 to have made and received a taxable supply by way of sale (in this subsection referred to as the ``deemed purchase'') of the complex or addition,
	(b) at a particular time, tax first becomes payable in respect of the purchase from the supplier or tax in respect of the deemed purchase is deemed to have been paid by the person,
	(c) at the particular time, the complex or addition, as the case may be, is a qualifying residential unit of the person or includes one or more qualifying residential units of the person, and
	(d) the person is not entitled to include the tax in respect of the purchase from the supplier, or the tax in respect of the deemed purchase, in determining an input tax credit of the person,
	the Minister shall, subject to subsections (7) and (8), pay a rebate to the person equal to the total of all amounts each of which is an amount, in respect of a residential unit that forms part of the residential complex or addition, as the case may be, and is a qualifying residential unit of the person at the particular time, determined by the formula
	A x ($450,000 - B)/$100,000
	where
	A is the lesser of $8750 and the amount determined by the formula
	A1 x A2
	where
	A1 is 36% of the total tax under subsection 165(1) that is payable in respect of the purchase from the supplier or is deemed to have been paid in respect of the deemed purchase, and
	A2 is
	(i) if the unit is a single unit residential complex or a residential condominium unit, 1, and
	(ii) in any other case, the unit's percentage of total floor space, and
	B is the greater of $350,000 and
	(i) if the unit is a single unit residential complex or a residential condominium unit, the fair market value of the unit at the particular time, and
	(ii) in any other case, the amount determined by the formula
	B1 x B2
	where
	B1 is the unit's percentage of total floor space, and
	B2 is the fair market value at the particular time of the residential complex or addition, as the case may be.
Rebate in respect of sale of building and lease of land	(4) If
	(a) a person, other than a cooperative housing corporation, is a builder of a residential complex or of an addition to a multiple unit residential complex and the person makes
	(i) an exempt supply by way of sale, included in section 5.1 of Part I of Schedule V, of a building or part of a building, and
	(ii) an exempt supply, included in section 7 of that Part, of land by way of lease or an exempt supply, included in that section, by way of assignment of a lease in respect of land,
	(b) the lease provides for continuous possession or use of the land for a period of at least twenty years or it contains an option to purchase the land,
	(c) those supplies result in the person being deemed under section 191 to have made and received a taxable supply by way of sale of the complex or addition and to have paid tax at a particular time in respect of that supply,
	(d) in the case of a multiple unit residential complex or an addition to such a complex, the complex or addition, as the case may be, includes, at the particular time, one or more qualifying residential units of the person,
	(e) the person is not entitled to include the tax deemed to have been paid by the person in determining an input tax credit of the person, and
	(f) in the case of an exempt supply by way of sale of a single unit residential complex or a residential condominium unit, the recipient of that supply is entitled to claim a rebate under subsection 254.1(2) in respect of the complex or unit,
	the Minister shall, subject to subsections (7) and (8), pay a rebate to the person equal to the total of all amounts each of which is an amount, in respect of a residential unit that forms part of the complex or addition, as the case may be, and is, in the case of a multiple unit residential complex or an addition to such a complex, a qualifying residential unit of the person at the particular time, determined by the formula
	[A x ($450,000 - B)/$100,000] - C
	where
	A is the lesser of $8750 and the amount determined by the formula
	A1 x A2
	where
	A1 is 36% of the tax under subsection 165(1) that is deemed to have been paid by the person at the particular time, and
	A2 is
	(i) if the unit is a single unit residential complex or a residential condominium unit, 1, and
	(ii) in any other case, the unit's percentage of total floor space,
	B is the greater of $350,000 and
	(i) if the unit is a single unit residential complex or a residential condominium unit, the fair market value of the unit at the particular time, and
	(ii) in any other case, the amount determined by the formula
	B1 x B2
	where
	B1 is the unit's percentage of total floor space, and
	B2 is the fair market value at the particular time of the residential complex or addition, as the case may be, and
	C is the amount of the rebate, if any, under subsection 254.1(2) that the recipient of the exempt supply by way of sale is entitled to claim in respect of the complex or unit.
Rebate for cooperative housing corporation	(5) If