Notice of Ways and Means Motion to introduce an Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures
PART 2
R.S., c. E-15
Amendments to the Excise Tax Act (GST/HST Measures)
52 (1) The Excise Tax Act is amended by adding the following after
section 192:
New housing — assignment of
agreement
192.1 If a taxable supply by way of sale of a single unit residential complex (as defined in subsection
254(1)) or of a residential condominium unit is made in Canada under an agreement of purchase and sale (in this
section referred to as the “purchase agreement”) entered into with a builder of the single unit
residential complex or of the residential condominium unit and if another supply by way of assignment of the
purchase agreement is made by a person (other than the builder) under another agreement, then the following
rules apply for the purposes of this Part:
(a) the other supply is deemed to be a taxable supply, by way
of sale, of real property that is an interest in the single unit residential complex or residential condominium
unit; and
(b) the consideration for the other supply is deemed to be
equal to the amount determined by the formula
A − B
where
A is the consideration for the other supply as
otherwise determined for the purposes of this Part, and
B is
(i) if the other agreement indicates in writing that a part of
the consideration for the other supply is attributable to the reimbursement of a deposit paid under the purchase
agreement, the part of the consideration for the other supply, as otherwise determined for the purposes of this
Part, that is solely attributable to the reimbursement of the deposit paid under the purchase agreement,
and
(ii) in any other case, zero.
(2) Subsection (1) applies in respect of any supply by way of assignment of an
agreement of purchase and sale if the supply is made after May 6, 2022.
53 (1) Clause (a)(ii)(C)
of the definition facility supply in subsection
259(1) of the Act is replaced by the following:
(C) a nurse practitioner acting in the course of the practise of a nurse practitioner,
or
(2) Clause (a)(iii)(B) of the definition facility supply in subsection 259(1) of the Act is replaced by
the following:
(B) a physician or nurse practitioner be at, or be on-call to attend at, the public
hospital or qualifying facility at all times when the individual is at the public hospital or qualifying
facility,
(3) Subparagraph (a)(ii) of the definition home medical supply in subsection 259(1) of the Act is replaced
by the following:
(ii) after a physician acting in the course of the practise of medicine, a nurse practitioner acting in the course of the practise of a nurse
practitioner or a prescribed person acting in prescribed circumstances has identified or confirmed that
it is appropriate for the process to take place at the individual’s place of residence or lodging (other
than a public hospital or a qualifying facility),
(4) Paragraph (b) of the definition home medical supply in subsection 259(1) of the Act is replaced
by the following:
(b) in respect of which the property is made available, or the service is rendered, to
the individual at the individual’s place of residence or lodging (other than a public hospital or a
qualifying facility), on the authorization of a person who is responsible for coordinating the process and under
circumstances in which it is reasonable to expect that the person will carry out that responsibility in
consultation with, or with ongoing reference to instructions for the process given by, a physician acting in the
course of the practise of medicine, a nurse practitioner acting in the
course of the practise of a nurse practitioner or a prescribed person acting in prescribed
circumstances,
(5) Subsections (1) to (4) apply for the purposes of determining a rebate of a
person under section 259 of the Act for claim periods ending after April 7, 2022, except that, in determining a
rebate of a person for the claim period that includes April 7, 2022, the rebate is to be determined as if those
subsections did not apply in respect of
(a) an
amount of tax that became payable by the person on or before April 7, 2022;
(b) an
amount that is deemed to have been paid or collected by the person on or before April 7, 2022; and
(c) an
amount that is required to be added in determining the person’s net tax
(i) as
a result of a branch or division of the person becoming a small supplier division on or before April 7, 2022,
or
(ii) as
a result of the person ceasing to be a registrant on or before April 7, 2022.
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