- (a) the particular 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; or
- (b) the recipient is registered under Subdivision D of Division V of Part IX of the Act and
- (i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the complex or interest to a person (in this paragraph referred to as the “prior recipient”) who is the particular person or, if the particular person is a personal trust other than a testamentary trust, the settlor of the trust or, in the case of a testamentary trust that arose as a result of the death of an individual, the deceased individual,
- (ii) the prior supply is the last supply by way of sale of the complex or interest to the prior recipient,
- (iii) the particular supply is not made more than one year after the particular day that is the day on which the prior recipient acquired the interest, or that is the earlier of the day on which the prior recipient acquired ownership of the complex and the day on which the prior recipient acquired possession of the complex, under the agreement for the prior supply,
- (iv) the complex has not been occupied by any individual as a place of residence or lodging after the construction or last substantial renovation of the complex was substantially completed,
- (v) the particular supply is made pursuant to a right or obligation of the recipient to purchase the complex or interest that is provided for under the agreement for the prior supply, and
- (vi) the recipient makes an election under this section jointly with the particular person in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the particular supply.
- (a) at any time after the construction or substantial renovation of the complex or addition is substantially completed, the complex is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse or common-law partner of the individual, and
- (b) the complex is not used primarily for any other purpose after the construction or substantial renovation is substantially completed and before that time,
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.
- (a) in the case of a unit situated in a residential complex (in this section referred to as the “premises”) that was converted by the builder from use as a multiple unit residential complex to use as a condominium complex, the builder received an exempt supply of the premises by way of sale or was deemed under subsection 191(3) of the Act to have received a taxable supply of the premises by way of sale, and that supply was the last supply of the premises made by way of sale to the builder, or
- (b) in any case, the builder received an exempt supply of the complex or unit by way of sale or was deemed under subsection 191(1) or (2) of the Act to have received a taxable supply of the complex or unit by way of sale, and that supply was the last supply of the complex or unit made by way of sale to the builder,
- (c) after the complex, unit or premises were last acquired by the builder, the builder carried on, or engaged another person to carry on for the builder, the substantial renovation of the complex, unit or premises, or
- (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.
- (a) in the case of a person who is a builder of the complex, the person received an exempt supply of the complex by way of sale, or was deemed under subsection 191(3) of the Act to have received a taxable supply of the complex by way of sale, and that supply was the last supply of the complex made by way of sale to the person, and
- (b) in the case of a person who is a builder of an addition to the complex, the person received an exempt supply of the addition by way of sale, or was deemed under subsection 191(4) of the Act to have received a taxable supply of the addition by way of sale, and that supply was the last supply of the addition made by way of sale to the person,
- (c) after the complex was last supplied to the person, the person carried on, or engaged another person to carry on for the person, the substantial renovation of the complex, or
- (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.
- (a) both immediately before and immediately after the earlier of the time ownership of the building, part or interest is transferred to the recipient of the supply (in this section referred to as the “purchaser”) and the time possession thereof is transferred to the purchaser under the agreement for the supply, the building or part forms part of a residential complex; and
- (b) immediately after the earlier of the time ownership of the building, part or interest is transferred to the purchaser and the time possession thereof is transferred to the purchaser under the agreement for the supply, the purchaser is a recipient described in subparagraph 7(a)(i) of an exempt supply, described by paragraph 7(a), of the land included in the complex.
- (a) immediately before the earlier of the time ownership thereof is transferred to the recipient of the supply and the time possession thereof is transferred to the recipient of the supply under the agreement for the supply, the land is subject to a lease, licence or similar arrangement by which a supply that is an exempt supply described by paragraph 7(a) was made; and
- (b) if a supply by way of sale were made of the residential complex immediately before that earlier time, the supply would be an exempt supply described in any of sections 2 to 5.
- (a) the person received an exempt supply, described by this section, of the park or was deemed under subsection 190(4), 200(2), 206(4) or 207(1) of the Act to have received a taxable supply of the land included in the park as a consequence of using the land for purposes of the park, and that supply was the last supply of the park made by way of sale to the person, and
- (b) if the person increased the area of land included in the park, the person received an exempt supply, described by this section, of the area of land by which the park was increased (in this section referred to as the “additional area”) or was deemed under subsection 190(5), 200(2), 206(4) or 207(1) of the Act to have made a taxable supply of the additional area as a consequence of using the additional area for purposes of the park, and that supply was the last supply of the additional area made by way of sale to the person,
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.
- (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
- (b) of a residential unit 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 consideration for the supply does not exceed $20 for each day of occupancy.
- (a) land, or
- (b) a building, or that part of a building, that consists solely of residential units
made by way of lease, licence or similar arrangement to a recipient (in this section referred to as a “lessee”) for a lease interval (within the meaning assigned by subsection 136.1(1) of the Act) throughout which the lessee or any sublessee makes, or holds the property for the purpose of making, one or more supplies of the property, parts of the property or leases, licences or similar arrangements in respect of the property or parts of it and all or substantially all of those supplies
- (c) are exempt supplies included in section 6 or 7, or
- (d) are supplies that are made, or are reasonably expected to be made, to other lessees or sublessees described in this section.
- (a) supplied, or is held for the purpose of being supplied, in one or more supplies, by the lessee or any sublessee for the purpose of the occupancy of the property or parts of the property by individuals as a place of residence or lodging and all or substantially all of the supplies of the property or parts of the property are exempt supplies included in section 6, or
- (b) used, or held for the purpose of being used, by the lessee or any sublessee in the course of making exempt supplies and, as part of one or more exempt supplies, possession or use of all or substantially all of the residential units situated in the property is given under a lease, licence or similar arrangement for the purpose of their occupancy by an individual as a place of residence.
- (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
- (i) the owner, lessee or person in occupation or possession of a residential unit that is or is to be affixed to the land for the purpose of its use and enjoyment as a place of residence for individuals, or
- (ii) a person who is acquiring possession of the land for the purpose of constructing a residential complex on it in the course of a commercial activity,
- (i) a mobile home, or
- (ii) a travel trailer, motor home or similar vehicle or trailer,
situated or to be situated on the site, or
- (c) of a lease, licence or similar arrangement referred to in paragraph (a) or (b) by way of assignment,
but not including any land on which the residential unit, mobile home, vehicle or trailer is or is to be affixed or situated, or any land contiguous to it, that is not reasonably necessary for the use and enjoyment of the unit, home, vehicle or trailer as a place of residence for individuals.
- (a) the supplier, at the same time or as part of the same supply, makes a supply, included in any of sections 2 to 4, by way of sale to the person of a residential condominium unit described by that plan or description; and
- (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.
- (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;
- (2) A supply of real property made by way of sale by an individual or a personal trust, other than
- (a) a supply of real property that is, immediately before the time ownership or possession of the property is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily
- (i) in a business carried on by the individual or trust with a reasonable expectation of profit, or
- (ii) if the individual or trust is a registrant,
- (A) in making taxable supplies of the real property by way of lease, licence or similar arrangement, or
- (B) in any combination of the uses described in subparagraph (i) and clause (A);
- (i) in the course of a business of the individual or trust, or
- (ii) where the individual or trust has filed an election with the Minister in prescribed form and manner and containing prescribed information, in the course of an adventure or concern in the nature of trade of the individual or trust;
- (i) the parcel was subdivided or severed into two parts and the individual, trust or settlor did not subdivide or sever that parcel from another parcel of land, or
- (ii) the recipient of the supply is an individual who is related to, or is a former spouse or common-law partner of, the individual or settlor and is acquiring the part for the personal use and enjoyment of the recipient
but, for the purposes of this paragraph, a part of a parcel of land that the individual, trust or settlor supplies to a person who has the right to acquire it by expropriation, and the remainder of that parcel, are deemed not to have been subdivided or severed from each other by the individual, trust or settlor, as the case may be;
- (i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the real property to a person (in this paragraph referred to as the “prior recipient”) who is the individual, trust or settlor of the trust and that supply is the last supply by way of sale of the real property to the prior recipient,
- (ii) the particular day that is the earlier of the day on which, under the agreement for the prior supply, the prior recipient acquired ownership of the real property and the day the prior recipient acquired possession of the real property is not more than one year before the day the particular supply is made, and
- (iii) the particular supply is made pursuant to a right or obligation of the recipient to purchase the real property that is provided for under the agreement for the prior supply.
- (a) the farmland was used at any time by the individual in a commercial activity that is the business of farming;
- (b) the farmland was not used, immediately before the time ownership of the property is transferred under the supply, by the individual in a commercial activity other than the business of farming; and
- (c) the other individual is acquiring the farmland for the personal use and enjoyment of that other individual or any individual related thereto.
- (a) the farmland was used at any time by the individual in a commercial activity that is the business of farming;
- (b) the farmland was not used, immediately before the time the supply is deemed to have been made, by the individual in a commercial activity other than the business of farming; and
- (c) the farmland is, immediately after the time the supply is deemed to have been made, for the personal use and enjoyment of the individual or an individual related thereto.
- (a) immediately before the time ownership of the property is transferred under the supply,
- (i) all or substantially all of the property of the person is used in a commercial activity that is the business of farming,
- (ii) the particular individual is a member of the partnership, a beneficiary of the trust or a shareholder of or related to the corporation, as the case may be, and
- (iii) the particular individual, the spouse or common-law partner of the particular individual or a child (within the meaning of subsection 70(10) of the Income Tax Act ) of the particular individual is actively engaged in the business of the person; and
PART II
Health Care Services- 1 In this Part, means a supply of property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes; means
- (a) a facility, or a part thereof, operated for the purpose of providing medical or hospital care, including acute, rehabilitative or chronic care,
- (b) a hospital or institution primarily for individuals with a mental health disability, or
- (c) a facility, or a part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
- (i) nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care (other than domestic services of an ordinary household nature) according to the individual requirements of the residents,
- (ii) assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
- (iii) meals and accommodation;
means a household or personal care service, such as bathing, feeding, assistance with dressing or medication, cleaning, laundering, meal preparation and child care, if the service is rendered to an individual who, due to age, infirmity or disability, requires assistance;
[Repealed, 2013, c. 33, s. 47]
means any of the following when provided in a health care facility:
- (a) laboratory, radiological or other diagnostic services,
- (b) drugs, biologicals or related preparations when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service included in any of paragraphs (a) and (c) to (g),
- (c) the use of operating rooms, case rooms or anaesthetic facilities, including necessary equipment or supplies,
- (d) medical or surgical equipment or supplies
- (i) used by the operator of the facility in providing a service included in any of paragraphs (a) to (c) and (e) to (g), or
- (ii) supplied to a patient or resident of the facility otherwise than by way of sale,
has the same meaning as in the Canada Health Act ;
means a person who is entitled under the laws of a province to practise the profession of medicine or dentistry;
, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological, psychotherapy, counselling therapy, midwifery, dietetic, acupuncture or naturopathic services, means a person who
- (a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, psychotherapy, counselling therapy, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,
- (b) where the person is required to be licensed or otherwise certified to practise the profession in the province in which the service is supplied, is so licensed or certified, and
- (c) where the person is not required to be licensed or otherwise certified to practise the profession in that province, has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province.
- (d) [Repealed, 2000, c. 30, s. 113]
means a supply of property or a service that is made for the purpose of
- (a) maintaining health,
- (b) preventing disease,
- (c) treating, relieving or remediating an injury, illness, disorder or disability,
- (d) assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or
- (e) providing palliative health care.
- (a) optometric services;
- (b) chiropractic services;
- (c) physiotherapy services;
- (d) chiropodic services;
- (e) podiatric services;
- (f) osteopathic services;
- (g) audiological services;
- (h) speech-language pathology services;
- (i) occupational therapy services;
- (j) psychological services;
- (j.1) psychotherapy services;
- (j.2) counselling therapy services;
- (k) midwifery services;
- (l) acupuncture services; and
- (m) naturopathic services.
- (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.
- (a) the particular service is rendered in the course of making the supply; and
- (b) a supply of the particular service would be a supply included in any of sections 5 to 7.3, if the particular service were supplied separately.
- (a) a medical practitioner or practitioner;
- (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; or
- (c) a person that is entitled under the laws of a province to practise the profession of pharmacy and is authorized under the laws of the province to order such a service, if the order is made within a pharmacist-patient relationship.
- (a) the supplier is a government or municipality;
- (b) a government, municipality or organization administering a government or municipal program in respect of home care services pays an amount
- (i) to the supplier in respect of the supply, or
- (ii) to any person for the purpose of the acquisition of the service; or
- (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 or, in the case of a service of designing a training plan, is to be 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 or, in the case of a service of designing a training plan, will be 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 or, in the case of a service of designing a training plan, will be 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.
- (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.
PART III
Educational Services- 1 In this Part, means an individual who is enrolled in a school that is operated by a school authority in a province and in
- (a) courses that are at the elementary level of education, or
- (b) courses for which credit may be obtained toward a diploma or certificate issued or approved by the government of the province or courses equivalent to such courses;
[Repealed, 1993, c. 27, s. 155]
means a body that is constituted or empowered by an Act of Parliament or of the legislature of a province to regulate the practice of a profession or trade by setting standards of knowledge and proficiency for practitioners of the profession or trade;
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.
- (a) a service of instructing individuals in courses leading to, or for the purpose of maintaining or upgrading, a professional or trade accreditation or designation recognized by a regulatory body, or
- (b) a certificate, or a service of administering an examination, in respect of a course, or in respect of an accreditation or designation described in paragraph (a),
where the supply is made by a professional or trade association, government, vocational school, university or public college or by the regulatory body, except where the supplier has made an election under this section in prescribed form containing prescribed information.
- (a) a course that is approved for credit by, or that follows a curriculum designated by, a school authority;
- (b) a course that is a prescribed equivalent of a course described in paragraph (a); or
- (c) a course the successful completion of which is mandatory for admittance into a particular course described in paragraph (a) or (b) and not for admittance into any other course that is a prerequisite to the particular course.
- (a) to students under a plan referred to in section 13; or
- (b) in an elementary or secondary school cafeteria primarily to students of the school,
except to the extent that the food, beverages and services are provided for a reception, conference or other special occasion or event.
PART IV
Child and Personal Care Services- 1 A supply of child care services, the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day, but not including a supply of a service of supervising an unaccompanied child made by a person in connection with a taxable supply by that person of a passenger transportation service.
- 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.
- 3 A supply of a service of providing care and supervision to an individual with limited physical or mental capacity for self-supervision and self-care due to an infirmity or disability, if the service is rendered principally at an establishment of the supplier.
PART V
Legal Aid Services- 1 A supply of legal services provided under a legal aid plan administered by or under the authority of a government of a province made by the person responsible for administering the plan.
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 of the Act to have been made by the charity (other than a supply that is deemed to have been made under section 187 of the Act or that is deemed only under section 136.1 of the Act to have been made);
- (c) particular 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 and property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by way of lease, licence or similar arrangement by the charity of real property) where, immediately before the time tax would first become payable in respect of the supply of the particular property if it were a taxable supply, that property is 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 (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;
- (d.1) a specified service (as defined in subsection 178.7(1) of the Act) if the supply is made to a registrant at a time when a designation of the charity under section 178.7 of the Act is in effect;
- (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;
- (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
except where the value of the admission, discount or right is insignificant in relation to the consideration for the membership;
- (i) the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity,
- (ii) at the time the supply is made, it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university, and
- (iii) any of the following conditions is met:
- (A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii),
- (B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or
- (C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply; or
- (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;
- (a) blood or blood derivatives; or
- (b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity.
- (a) if the charity does not charge the recipient any amount as tax under Part IX of the Act 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 under that Part 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 that Part and without reference to any tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax , R.S.Q., c. T-0.1, at a time when the charity was a registrant as defined in section 1 of that Act.
- (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.
- (a) at the time the supply is made, either
- (i) all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by individuals who are accessing a public hospital, or
- (ii) it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;
- (i) all or substantially all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,
- (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or
- (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area (as defined in section 1 of Part VI) in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
PART VI
Public Sector Bodies- 1 In this Part, of an organization means an activity in respect of which the organization is designated under section 259 of the Act or under section 22 or 23; [Repealed, 1997, c. 10, s. 103] [Repealed, 1993, c. 27, s. 163] of a regional municipality means a municipality that has jurisdiction over an area that is within the area over which the regional municipality has jurisdiction; means a municipality or a provincially established designated body; means a public passenger transportation service (other than a charter service or a service that is part of a tour), or a right that exclusively entitles an individual to use the service, that is supplied by a transit authority; of a municipal body means an organization (other than a government) that is owned or controlled by the municipal body and that
- (a) where the municipal body is a municipality,
- (i) is designated under section 259 of the Act, or under section 22 or 23, to be a municipality for the purposes of that section, or
- (ii) is established by the municipal body and determined, under paragraph (b) of the definition in subsection 123(1) of the Act, to be a municipality for the purposes of Part IX of the Act, or
and for the purposes of this definition, an organization is owned or controlled by a municipal body if
- (c) all or substantially all of the shares of the organization are owned by the municipal body or all or substantially all of the assets held by the organization are owned by the municipal body or are assets the disposition of which is controlled by the municipal body so that, in the event of a winding-up or liquidation of the organization, those assets are vested in the municipal body, or
- (d) the organization is required to submit to the municipal body the periodic operating and, where applicable, capital budget of the organization for approval and a majority of the members of the governing body of the organization are appointed by the municipal body;
means a body that is established by Her Majesty in right of a province and designated, under section 259 of the Act, to be a municipality for the purposes of that section;
does not include a charity;
does not include a charity;
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;
in relation to a supply of a parking space means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users;
means an entity that meets the following conditions:
- (a) the entity is
- (i) a division, department or agency of a government, municipality or school authority, the primary purpose of which is to supply public passenger transportation services, or
- (ii) a non-profit organization that
- (A) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or
- (B) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability, and
- (i) supplies of public passenger transportation services provided within a particular municipality and its environs, or
- (ii) supplies of rights for individuals to use public passenger transportation services referred to in subparagraph (i);
- (a) property or a service included in Schedule VI;
- (b) property or a service where the supply is deemed under Part IX of the Act to have been made by the institution (other than a supply that is deemed only under section 136.1 of the Act to have been made);
- (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;
- (f) property made by way of lease, licence or similar arrangement in conjunction with a supply of real property included in paragraph 25(f);
- (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;
- (h) a membership where the membership
- (i) entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, 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 supplies, discounts or right described in subparagraph (i) or (ii) is insignificant in relation to the consideration for the membership;
- (i) a place of amusement,
- (ii) a seminar, conference or similar event where the supply is made by a university or public college, or
- (iii) any fund-raising event held after April 1991;
- (i) the supply of which
- (A) is a cosmetic service supply (as defined in section 1 of Part II of this Schedule), or
- (B) is in respect of a cosmetic service supply referred to in clause (A) and is not made for medical or reconstructive purposes, and
- (i) the supply of which is not a qualifying health care supply (as defined in section 1 of Part II of this Schedule), and
- (ii) the supply of which would be included in any of sections 2 to 8 and 10 of Part II of this Schedule if that Part were read without reference to sections 1.1 and 1.2.
- (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;
- (a) the body does not carry on the business of selling such property;
- (b) all the salespersons are volunteers;
- (c) the consideration for each item sold does not exceed $5; and
- (d) the property is not sold at an event at which supplies of property of the kind or class supplied are made by persons who carry on the business of selling such property.
- (a) the administrative functions 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.
- (a) by a public institution or non-profit organization (other than a prescribed person); or
- (b) where the service is in respect of a bet made through the agency of a pari-mutuel system on a running, trotting or pacing horse-race.
- (a) if the body does not charge the recipient any amount as tax under Part IX of the Act 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 body charges the recipient an amount as tax under that Part 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 that Part and without reference to any tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax , R.S.Q., c. T-0.1, at a time when the body was a registrant as defined in section 1 of that Act.
- (a) blood or blood derivatives; or
- (b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the body.
- (a) it may reasonably be expected, given the nature of the classes or activities or the degree of relevant skill or ability required for participation in them, that the program will be provided primarily to children 14 years of age or under, except where the program involves overnight supervision throughout a substantial portion of the program; or
- (b) the program is provided primarily for underprivileged individuals or individuals with a disability.
- (a) an indirect benefit that is intended to accrue to all members collectively,
- (b) the right to receive services supplied by the body that are in the nature of investigating, conciliating or settling complaints or disputes involving members,
- (c) the right to vote at or participate in meetings,
- (d) the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the fair market value of the property or services at the time the supply is made,
- (e) the right to receive a discount on the value of the consideration for a supply to be made by the body where the total value of all such discounts to which a member is entitled by reason of the membership is insignificant in relation to the consideration for the membership, or
- (f) the right to receive periodic newsletters, reports or publications
- (i) the value of which is insignificant in relation to the consideration for the membership, or
- (ii) that provide information on the activities of the body or its financial status, other than newsletters, reports or publications the value of which is significant in relation to the consideration for the membership and for which a fee is ordinarily charged by the body to non-members,
except where the body has made an election under this section in prescribed form containing prescribed information.
- (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,
- (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,
- (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,
- (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,
- (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,
but not including
- (j) a supply to a consumer of a right to hunt or fish,
- (k) a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, where the supply is made to
- (i) a consumer, or
- (ii) a person who is not a registrant and who acquires the right in the course of a business of the person of making supplies of the products, minerals or peat to consumers, or
- (a) the supply is
- (i) made by a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area, or
- (ii) made on behalf of a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area and that is not the government or municipality;
- (i) one which the owner or occupant has no option but to receive, or
- (ii) supplied because of a failure by the owner or occupant to comply with an obligation imposed under a law; and
- (a) installing, replacing, repairing or removing street or road signs or barriers, street or traffic lights or property similar to any of the foregoing;
- (b) removing snow, ice or water;
- (c) removing, cutting, pruning, treating or planting vegetation;
- (d) repairing or maintaining roads, streets, sidewalks or similar or adjacent property; or
- (e) installing accesses or egresses.
- (a) unbottled water (other than a zero-rated supply and a supply of water dispensed in single servings to consumers through a vending machine or at a permanent establishment of the supplier) when made by a person other than a government or by a government designated by the Minister to be a municipality for the purposes of this section, or
- (b) the service of delivering water when the service is supplied by the supplier of the water and that supply of water is included in paragraph (a).
- (a) a municipal transit service;
- (b) a right that exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by a transit authority;
- (c) a public passenger transportation service designated by the Minister to be a municipal transit service; or
- (d) a right that exclusively entitles an individual to use a public passenger transportation service referred to in paragraph (c).
- (a) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by another transit authority, or to use a public passenger transportation service designated by the Minister to be a municipal transit service under paragraph 24(c), and the particular transit authority acquires the property exclusively for the purpose of making a supply of the property; or
- (b) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by the particular transit authority and the particular transit authority previously supplied the property.
- (a) a residential complex or an interest therein made by way of sale;
- (b) real property where the supply is deemed under Part IX of the Act to have been made (other than a supply that is deemed only under section 136.1 of the Act to have been made);
- (c) real property 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 body as an office or in the course of commercial activities or of making exempt supplies;
- (d) 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 body;
- (e) short-term accommodation made by a non-profit organization, municipality, university, public college or school authority;
- (f) real property (other than short-term accommodation) made by way of
- (i) lease, where the period throughout which continuous possession or use of the property is provided under the lease is less than one month,
- (ii) a licence,
where the supply is made in the course of a business carried on by the body;
- (g) real property in respect of which an election under section 211 of the Act is in effect at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply;
- (h) a parking space made by way of lease, licence or similar arrangement in the course of a business carried on by the body;
- (i) real property the last supply of which to the body was deemed to have been made under subsection 183(1) of the Act; or
- (j) designated municipal property, if the body is a person designated to be a municipality for the purposes of section 259 of the Act.
- (a) at the time the supply is made, either
- (i) all of the parking spaces in the specified parking area in relation to the supply are reserved for use by individuals who are accessing a public hospital, or
- (ii) it is reasonable to expect that the specified parking area in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;
- (i) all or substantially all of the parking spaces in the specified parking area in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,
- (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or
- (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
- (a) a trade union, association or body referred to in paragraphs 189(a) to (c) of the Act that is a member of or affiliated with the organization, or
- (b) another non-profit organization established primarily for the benefit of organized labour,
or a supply made by a person referred to in paragraph (a) or (b) to any such organization.
- (a) the Minister of Veterans Affairs in the course of operating a sheltered employment workshop; or
- (b) the Dominion Command, or any provincial command or branch of the Royal Canadian Legion.
- (a) a municipal body and any of its para-municipal organizations,
- (b) a para-municipal organization of a municipal body and any other para-municipal organization of the municipal body,
- (c) a regional municipality and any of its local municipalities or any para-municipal organization of any of those local municipalities,
- (d) a para-municipal organization of a regional municipality and any local municipality of the regional municipality or any para-municipal organization of the local municipality, or
- (e) a regional municipality or any of its para-municipal organizations and any other organization (other than a government) the designated activities of which include the provision of water or municipal services within an area over which the regional municipality has jurisdiction,
but not including
- (f) a supply of electricity, gas, steam or telecommunication services made by a municipal body or a para-municipal organization, or a branch or division thereof, that acts as a public utility, or
- (g) any supply made or received by
- (i) a provincially established designated body,
- (ii) a para-municipal organization designated under section 259 of the Act or section 22 or 23, or
- (iii) another organization referred to in paragraph (e), otherwise than in the course of the designated activities of the body or organization, as the case may be.
PART VII
Financial Services- 1 A supply of a financial service that is not included in Part IX of Schedule VI.
- 2 A supply deemed under subsection 150(1) of the Act to be a supply of a financial service.
PART VIII
Ferry, Road and Bridge Tolls- 1 A supply, other than a zero-rated supply, of a service of ferrying by watercraft passengers or property where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
- 2 A supply of a right to use a road or bridge where a toll is charged for the right.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1990, c. 45, s. 18
- 1993, c. 27, ss. 147 to 177
- 1994, c. 9, ss. 25 to 28, 35(F)
- 1997, c. 10, ss. 85 to 117, 243 to 252
- 1999, c. 31, s. 234
- 2000, c. 12, s. 113, c. 30, ss. 109 to 122, c. 34, s. 94(F)
- 2001, c. 15, ss. 21 to 28
- 2003, c. 15, ss. 64, 65
- 2004, c. 22, ss. 40 to 44
- 2007, c. 18, ss. 52 to 56, c. 29, ss. 50, 51
- 2008, c. 28, ss. 78 to 84
- 2010, c. 12, ss. 83 to 87
- 2012, c. 19, ss. 29, 30
- 2013, c. 33, ss. 47 to 50, c. 40, s. 124
- 2014, c. 20, ss. 52 to 60
- 2016, c. 7, s. 68
- 2017, c. 33, ss. 153, 154(F), 155, 156(F)
- 2018, c. 12, s. 96
- 2019, c. 29, s. 75
- 2024, c. 15, s. 137
- (i) made by a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area, or
- (a) where the municipal body is a municipality,
- (a) a supply of real property that is, immediately before the time ownership or possession of the property is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily