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Jobs, Growth and Long-term Prosperity Act (S.C. 2012, c. 19)

Assented to 2012-06-29

  •  (1) Section 8 of Schedule I to the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):

    • (d) that is included as permanently installed equipment in an automobile, station wagon, van or truck if the automobile, station wagon, van or truck

      • (i) is a qualifying vehicle,

      • (ii) is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act,

      • (iii) was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile, station wagon, van or truck is provided for a period of less than 180 days, and

      • (iv) is exported within 30 days after the importation.

  • (2) Subsection (1) applies to any air conditioner that is included as permanently installed equipment in an automobile, station wagon, van or truck imported into Canada on or after June 1, 2012.

Marginal note:1993, c. 27, s. 146(1)
  •  (1) The portion of section 10 of Schedule I to the Act before paragraph (a) is replaced by the following:

    • 10. Section 6 does not apply to an automobile described in that section that is

  • Marginal note:1993, c. 27, s. 146(1)

    (2) Paragraphs 10(a) to (c) of Schedule I to the French version of the Act are replaced by the following:

    • a) vendue dans des conditions qui feraient de la vente une fourniture détaxée pour l’application de la partie IX de la Loi;

    • b) achetée ou importée pour servir à la police ou combattre l’incendie;

    • c) achetée, pour son usage personnel ou officiel, par une personne exempte d’impôts et de taxes visée à l’article 34 de la convention figurant à l’annexe I de la Loi sur les missions étrangères et les organisations internationales ou à l’article 49 de la convention figurant à l’annexe II de cette loi;

  • (3) Section 10 of Schedule I to the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):

    • (d) a qualifying vehicle if the automobile

      • (i) is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act,

      • (ii) was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile is provided for a period of less than 180 days, and

      • (iii) is exported within 30 days after the importation.

  • (4) Subsections (1) and (2) come into force, or are deemed to have come into force, on June 1, 2012.

  • (5) Subsection (3) applies to any automobile imported into Canada on or after June 1, 2012.

  •  (1) Part II of Schedule V to the Act is amended by adding the following after section 7.2:

    • 7.3 A supply of a service (other than a service described in section 4 of Part I of Schedule VI) rendered in the practice of the profession of pharmacy by a particular individual who is entitled under the laws of a province to practise that profession if the service is rendered within a pharmacist-patient relationship between the particular individual and another individual and is provided for the promotion of the health of the other individual or for the prevention or treatment of a disease, disorder or dysfunction of the other individual.

  • (2) Subsection (1) applies to any supply made after March 29, 2012.

  •  (1) Section 10 of Part II of Schedule V to the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):

    • (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.

  • (2) Subsection (1) applies to any supply made after March 29, 2012.

  •  (1) Paragraph 2(e) of Part I of Schedule VI to the Act is amended by adding the following after subparagraph (vi):

    • (vi.1) Isosorbide-5-mononitrate,

  • (2) Subsection (1) applies to any supply made

    • (a) after March 29, 2012; or

    • (b) on or before March 29, 2012 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.

Marginal note:1997, c. 10, s. 121(2)
  •  (1) The definition “medical practitioner” in section 1 of Part II of Schedule VI to the Act is repealed.

  • (2) Section 1 of Part II of Schedule VI to the Act is amended by adding the following in alphabetical order:

    “specified professional” means

    • (a) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or

    • (b) a registered nurse.

  • (3) Subsections (1) and (2) apply to any supply made after March 29, 2012.

Marginal note:1997, c. 10, s. 122(1)
  •  (1) Sections 3 and 4 of Part II of Schedule VI to the Act are replaced by the following:

    • 3. A supply of a heart-monitoring device if the device is supplied on the written order of a specified professional for use by a consumer with heart disease who is named in the order.

    • 4. A supply of a hospital bed, if the bed is supplied to the operator of a health care facility (as defined in section 1 of Part II of Schedule V) or on the written order of a specified professional for use by an incapacitated individual named in the order.

  • (2) Subsection (1) applies to any supply made after March 29, 2012.

Marginal note:1997, c. 10, s. 124(1)
  •  (1) Section 5.1 of Part II of Schedule VI to the Act is replaced by the following:

    • 5.1 A supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma if the chamber or inhaler is supplied on the written order of a specified professional for use by a consumer named in the order.

  • (2) Subsection (1) applies to any supply made after March 29, 2012.

Marginal note:1997, c. 10, s. 125(1)
  •  (1) Section 7 of Part II of Schedule VI to the Act is replaced by the following:

    • 7. A supply of a device that is designed to convert sound to light signals if the device is supplied on the written order of a specified professional for use by a consumer with a hearing impairment who is named in the order.

  • (2) Subsection (1) applies to any supply made after March 29, 2012.

Marginal note:2000, c. 30, s. 124(1)
  •  (1) Section 9 of Part II of Schedule VI to the Act is replaced by the following:

    • 9. A supply of eyeglasses or contact lenses if the eyeglasses or contact lenses are, or are to be, supplied under the authority of a prescription prepared, or an assessment record produced, by a person for the treatment or correction of a defect of vision of a consumer named in the prescription or assessment record and the person is entitled under the laws of the province in which the person practises to prescribe eyeglasses or contact lenses, or to produce an assessment record to be used for the dispensing of eyeglasses or contact lenses, for the treatment or correction of the defect of vision of the consumer.

  • (2) Subsection (1) applies to any supply made

    • (a) after March 29, 2012; or

    • (b) on or before March 29, 2012 if no amount was charged, collected or remitted on or before that day as or on account of tax under Part IX of the Act in respect of the supply.

Marginal note:2008, c. 28, s. 90(1)
  •  (1) Section 14.1 of Part II of Schedule VI to the Act is replaced by the following:

    • 14.1 A supply of a chair that is specially designed for use by an individual with a disability if the chair is supplied on the written order of a specified professional for use by a consumer named in the order.

  • (2) Subsection (1) applies to any supply made after March 29, 2012.

Marginal note:1997, c. 10, s. 129(1)
  •  (1) Sections 21.1 and 21.2 of Part II of Schedule VI to the Act are replaced by the following:

    • 21.1 A supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema if the pump or device is supplied on the written order of a specified professional for use by a consumer named in the order.

    • 21.2 A supply of a catheter for subcutaneous injections if the catheter is supplied on the written order of a specified professional for use by a consumer named in the order.

  • (2) Subsection (1) applies to any supply made after March 29, 2012.

Marginal note:1997, c. 10, s. 130(1)
  •  (1) Section 23 of Part II of Schedule VI to the Act is replaced by the following:

    • 23. A supply of an orthotic or orthopaedic device that is made to order for an individual or is supplied on the written order of a specified professional for use by a consumer named in the order.

  • (2) Subsection (1) applies to any supply made after March 29, 2012.

 
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