• 96. (1) Section 259 of the Act is amended by adding the following after subsection (4.1):

  • Marginal note:Rebate for health care facility

    (4.11) Despite subsections (3), (4) and (4.1), if a person (other than a person that is a qualifying non-profit organization or a selected public service body described in any of paragraphs (a) to (d) of the definition “selected public service body” in subsection (1)) is a charity for the purposes of this section only because the person is a non-profit organization that operates, otherwise than for profit, one or more health care facilities within the meaning of paragraph (c) of the definition of that expression in section 1 of Part II of Schedule V, no amount in respect of property or a service is to be included in determining a rebate to be paid under this section to the person in respect of the property or service except to the extent to which the person intended, at the relevant time, to consume, use or supply the property or service

    • (a) in the course of activities engaged in by the person in the course of operating those health care facilities; or

    • (b) if the person is designated to be a municipality for the purposes of this section in respect of activities specified in the designation, in the course of those activities.

  • Marginal note:Extent of consumption, use or supply — relevant time

    (4.12) Where reference is made to a relevant time in subsection (4.11) for the purposes of determining the extent to which a person intended to consume, use or supply property or a service in the course of certain activities in relation to an amount in respect of the property or service, the relevant time is

    • (a) in the case of an amount of tax in respect of a supply made to, or an importation or bringing into a participating province by, the person at any time, that time;

    • (b) in the case of an amount deemed to have been paid or collected at any time by the person, that time;

    • (c) in the case of an amount required to be added under subsection 129(7) in determining the person’s net tax as a result of a branch or division of the person becoming a small supplier division at any time, that time; and

    • (d) in the case of an amount required to be added under paragraph 171(4)(b) in determining the person’s net tax as a result of the person ceasing, at any time, to be a registrant, that time.

• (2) Subsection (1) applies for the purposes of determining a rebate under section 259 of the Act for which an application is filed on or after April 8, 2004.

Marginal note:2010, c. 12, s. 75(2)

• 97. (1) The definition “pension contribution” in subsection 261.01(1) of the Act is repealed.

• Marginal note:2010, c. 12, s. 75(2)

  (2) The definition “pension rebate amount” in subsection 261.01(1) of the Act is replaced by the following:

  “pension rebate amount”

  « montant de remboursement de pension »

  “pension rebate amount” of a pension entity of a pension plan for a claim period of the pension entity means the amount determined by the formula

  A × B

  where

  A

  is

  • (a) if the pension plan is a registered pension plan, 33%,

  • (b) if the pension plan is a pooled registered pension plan and either employer contributions or employee PRPP contributions were made to the pension plan in the particular calendar year that is the last calendar year ending on or before the last day of the claim period, the amount (expressed as a percentage) determined by the formula

    33% × (C/D)

    where

    C

    is the total of all amounts, each of which is determined for an employer that made employer contributions to the pension plan in the particular calendar year by the formula

    C₁ + C₂

    where

    C₁

    is the total of all amounts, each of which is an employer contribution made by the employer to the pension plan in the particular calendar year, and

    C₂

    is the total of all amounts, each of which is an employee PRPP contribution made by an employee of the employer to the pension plan in the particular calendar year, and

    D

    is the total of all amounts contributed to the pension plan in the particular calendar year,

  • (c) if the pension plan is a pooled registered pension plan, neither employer contributions nor employee PRPP contributions were made to the pension plan in the particular calendar year that is the last calendar year ending on or before the last day of the claim period and it is reasonable to expect that employer contributions will be made to the pension plan in a following calendar year, the amount (expressed as a percentage) determined for the first calendar year in which employer contributions are reasonably expected to be made to the pension plan following the particular calendar year by the formula

    33% × (E/F)

    where

    E

    is the total of all amounts, each of which is determined for an employer reasonably expected to make employer contributions to the pension plan in that first calendar year by the formula

    E₁ + E₂

    where

    E₁

    is the total of all amounts, each of which is an employer contribution reasonably expected to be made by the employer to the pension plan in that first calendar year, and

    E₂

    is the total of all amounts, each of which is an employee PRPP contribution reasonably expected to be made by an employee of the employer to the pension plan in that first calendar year, and

    F

    is the total of all amounts reasonably expected to be contributed to the pension plan in that first calendar year, or

  • (d) if the pension plan is a pooled registered pension plan and paragraphs (b) and (c) do not apply, 0%; and

  B

  is the total of all amounts, each of which is an eligible amount of the pension entity for the claim period.

• Marginal note:2010, c. 12, s. 75(2)

  (3) Paragraph (a) of the definition “qualifying employer” in subsection 261.01(1) of the Act is replaced by the following:

  • (a) if employer contributions were made to the pension plan in the immediately preceding calendar year, made employer contributions to the pension plan in that year; and

• Marginal note:2010, c. 12, s. 75(2)

  (4) Paragraphs (a) and (b) of the definition “qualifying pension entity” in subsection 261.01(1) of the Act are replaced by the following:

  • (a) listed financial institutions made 10% or more of the total employer contributions to the pension plan in the last preceding calendar year in which employer contributions were made to the pension plan; or

  • (b) it can reasonably be expected that listed financial institutions will make 10% or more of the total employer contributions to the pension plan in the next calendar year in which employer contributions will be required to be made to the pension plan.

• (5) Subsection 261.01(1) of the Act is amended by adding the following in alphabetical order:

  “employee PRPP contribution”

  « cotisation RPAC de salarié »

  “employee PRPP contribution” means a contribution by an employee of an employer to a pooled registered pension plan that

  • (a) may be deducted by the employee under paragraph 60(i) of the Income Tax Act in computing their income; and

  • (b) is remitted by the employer to the PRPP administrator of the plan under a contract with the PRPP administrator in respect of all or a class of the employees of the employer.

  “employer contribution”

  « cotisation d’employeur »

  “employer contribution” means a contribution by an employer to a pension plan that may be deducted by the employer under paragraph 20(1)(q) of the Income Tax Act in computing its income.

• Marginal note:2010, c. 12, s. 75(3)

  (6) Subparagraph (i) of the description of C in paragraph 261.01(6)(a) of the Act is replaced by the following:

  • (i) in the case where employer contributions were made to the pension plan in the calendar year that immediately precedes the calendar year that includes the last day of the claim period (in this paragraph referred to as the “preceding calendar year”), the amount determined by the formula

    D/E

    where

    D

    is the total of all amounts, each of which is

    • (A) an employer contribution made by the qualifying employer to the pension plan in the preceding calendar year, or

    • (B) an employee PRPP contribution made by an employee of the qualifying employer to the pension plan in the preceding calendar year, if the qualifying employer made employer contributions to the pension plan in the preceding calendar year, and

    E

    is the total of all amounts, each of which is

    • (A) if the pension plan is a registered pension plan, an employer contribution made to the pension plan in the preceding calendar year, or

    • (B) if the pension plan is a pooled registered pension plan, an amount contributed to the pension plan in the preceding calendar year,

• Marginal note:2010, c. 12, s. 75(3)

  (7) Paragraph (a) of the description of C in subsection 261.01(9) of the Act is replaced by the following:

  • (a) in the case where employer contributions were made to the pension plan in the calendar year (in this subsection referred to as the “preceding calendar year”) that immediately precedes the calendar year that includes the last day of the claim period, the amount determined by the formula

    E/F

    where

    E

    is the total of all amounts, each of which is

    • (A) an employer contribution made by the qualifying employer to the pension plan in the preceding calendar year, or

    • (B) an employee PRPP contribution made by an employee of the qualifying employer to the pension plan in the preceding calendar year, if the qualifying employer made employer contributions to the pension plan in the preceding calendar year, and

    F

    is the total of all amounts, each of which is

    • (A) if the pension plan is a registered pension plan, an employer contribution made to the pension plan in the preceding calendar year, or

    • (B) if the pension plan is a pooled registered pension plan, an amount contributed to the pension plan in the preceding calendar year,

• (8) Subsections (1) to (5) are deemed to have come into force on December 14, 2012.

• (9) Subsections (6) and (7) apply in respect of any claim period of a person ending on or after December 14, 2012.

• 98. (1) Part V of Schedule VI to the Act is amended by adding the following after section 6.2:

  • 6.3 A supply made to a non-resident person that is not registered under Subdivision d of Division V of Part IX of the Act of

    • (a) a service of refining a metal to produce a precious metal; or

    • (b) an assaying, gem removal or similar service supplied in conjunction with the service referred to in paragraph (a).

• (2) Subsection (1) applies to

  • (a) any supply made after April 8, 2014; and

  • (b) any supply made on or before that day if the supplier did not, on or before that day, charge or collect an amount as or on account of tax under Part IX of the Act in respect of the supply.

• (3) If, in determining the net tax of a person as reported in a return under Division V of Part IX of the Act filed on or before April 8, 2014 for a reporting period that ended after 2010, an amount was taken into account by the person as tax that became collectible by the person in respect of a supply and, by reason of the application of subsection (1), no tax was collectible by the person in respect of the supply, then

  • (a) for the purposes of section 261 of the Act, the amount is deemed to have been paid by the person; and

  • (b) subsections 261(2) and (3) of the Act do not apply to a rebate under section 261 of the Act in respect of the amount if the person files an application for the rebate before the later of the day that is one year after the day on which this Act receives royal assent and the day that is two years after the day on which the return was filed.

SOR/2001-171Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations

• 99. (1) Paragraph (a) of the definition “manager” in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations is replaced by the following:

  • (a) in the case of a pension entity of a registered pension plan, the administrator, as defined in subsection 147.1(1) of the Income Tax Act, of the pension plan;

  • (a.1) in the case of a pension entity of a pooled registered pension plan, the PRPP administrator of the pension plan; and

• (2) Subsection (1) is deemed to have come into force on December 14, 2012.

PART 32002, c. 22EXCISE ACT, 2001

• 100. (1) Section 181 of the Excise Act, 2001 is replaced by the following:

  Marginal note:Refund of duty — destroyed tobacco products

  • 181. (1) The Minister may refund to a tobacco licensee the duty paid on a tobacco product that is re-worked or destroyed by the tobacco licensee in accordance with section 41 if the licensee applies for the refund within two years after the tobacco product is re-worked or destroyed.

  • Marginal note:Refund of inventory tax — destroyed domestic cigarettes

    (2) The Minister may refund to a tobacco licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if

    • (a) the licensee provides evidence satisfactory to the Minister that the cigarettes were manufactured in Canada, that they were re-worked or destroyed by the licensee in accordance with section 41 and that either

      • (i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, or

      • (ii) the cigarettes were taxed cigarettes of a particular person that is not the licensee, the tax was paid by that particular person and an amount equal to the tax was paid by the licensee to that particular person on account of that tax; and

    • (b) the licensee applies for the refund within two years after the taxed cigarettes are re-worked or destroyed.

  • Marginal note:Refund of inventory tax — destroyed imported cigarettes

    (3) The Minister may refund to a particular person the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if

    • (a) the particular person provides evidence satisfactory to the Minister that the cigarettes were imported by the particular person, that they were destroyed by the particular person in accordance with the Customs Act or the Customs Tariff and that either

      • (i) the cigarettes were taxed cigarettes of the particular person and the tax was paid by the particular person, or

      • (ii) the cigarettes were taxed cigarettes of another person that is not the particular person, the tax was paid by the other person and an amount equal to the tax was paid by the particular person to the other person on account of that tax; and

    • (b) the particular person applies for the refund within two years after the taxed cigarettes are destroyed.

• (2) The portion of subsection 181(3) of the Act before paragraph (a), as enacted by subsection (1), is replaced by the following:

  • Marginal note:Refund of inventory tax — destroyed imported cigarettes

    (3) The Minister may refund to a particular person the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, other than cigarettes in respect of which duty has been imposed under section 53, if

• (3) Subsection (1) is deemed to have come into force on February 12, 2014.

• (4) Subsection (2) comes into force on December 1, 2019.

Marginal note:2007, c. 18, s. 110(1)

• 101. (1) Section 181.1 of the Act is replaced by the following:

  Marginal note:Refund of duty — destroyed imported tobacco

  • 181.1 (1) The Minister may refund to a duty free shop licensee the duty under section 53 that was paid on imported manufactured tobacco that is destroyed by the licensee in accordance with the Customs Act if the licensee applies for the refund within two years after the tobacco is destroyed.

  • Marginal note:Refund of inventory tax — destroyed imported cigarettes

    (2) The Minister may refund to a duty free shop licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, of the licensee in respect of which duty has been imposed under section 53, if

    • (a) the licensee provides evidence satisfactory to the Minister that

      • (i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, and

      • (ii) the cigarettes were destroyed by the licensee in accordance with the Customs Act; and

    • (b) the licensee applies for the refund within two years after the cigarettes are destroyed.

• (2) Subsection (1) comes into force on December 1, 2019.