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

Marginal note:1997, c. 10, s. 132(1)

• 40. (1) Section 24.1 of Part II of Schedule VI to the Act is replaced by the following:

  • 24.1 A supply of footwear that is specially designed for use by an individual who has a crippled or deformed foot or other similar disability, if the footwear is supplied on the written order of a specified professional.

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

Marginal note:1997, c. 10, s. 134(1)

• 41. (1) Section 30 of Part II of Schedule VI to the Act is replaced by the following:

  • 29.1 A supply of

    • (a) a blood coagulation monitor or meter specially designed for use by an individual requiring blood coagulation monitoring or metering; or

    • (b) blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter referred to in paragraph (a).

  • 30. A supply of any article that is specially designed for the use of blind individuals if the article is supplied for use by a blind individual to or by the Canadian National Institute for the Blind or any other bona fide institution or association for blind individuals or on the order or certificate of a specified professional.

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

Marginal note:1997, c. 10, s. 136(1)

• 42. (1) Sections 35 and 36 of Part II of Schedule VI to the Act are replaced by the following:

  • 35. A supply of a graduated compression stocking, an anti-embolic stocking or similar article if the stocking or article is supplied on the written order of a specified professional for use by a consumer named in the order.

  • 36. A supply of clothing that is specially designed for use by an individual with a disability if the clothing 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:2008, c. 28, s. 93(1)

• 43. (1) Section 41 of Part II of Schedule VI to the Act is replaced by the following:

  • 41. A supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a specified professional for use by a consumer with paralysis or a severe mobility impairment who is named in the order.

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

Marginal note:2009, c. 32, s. 44(1)

• 44. (1) Item 4 of Schedule VIII to the Act is repealed.

• (2) Subsection (1) applies

  • (a) in respect of any supply (other than a supply deemed to have been made under section 172.1 of the Act) made after March 31, 2013;

  • (b) for the purposes of applying section 172.1 of the Act in respect of a fiscal year of a person that begins after March 31, 2013;

  • (c) for the purposes of calculating, under clause 173(1)(d)(vi)(B) of the Act, tax in respect of taxation years of an individual ending after 2013;

  • (d) for the purposes of applying section 174 of the Act in respect of an allowance paid by a person after March 31, 2013;

  • (e) for the purpose of calculating, under subsection 218.1(1.2) of the Act, tax for a specified year (as defined in section 217 of the Act) of a person that begins after March 31, 2013;

  • (f) in respect of goods imported

    • (i) after March 31, 2013, or

    • (ii) before April 1, 2013 if those goods are, after March 31, 2013, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act;

  • (g) in respect of property that is brought into, or removed from, a province after March 31, 2013;

  • (h) in respect of property that is brought into a province before April 1, 2013 by a carrier if the property is delivered in the province to a consignee after March 31, 2013;

  • (i) for the purposes of determining the amount for a province that, under subsection 225.2(2) of the Act, is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that begins after March 31, 2013; and

  • (j) for the purposes of the description of C in paragraph (a) of the definition “provincial pension rebate amount” in subsection 261.01(1) of the Act in respect of a claim period of a pension entity that begins after March 31, 2013.

2002, c. 9, s. 5Air Travellers Security Charge Act

45. Section 26 of the Air Travellers Security Charge Act is replaced by the following:

2002, c. 22Excise Act, 2001

46. Section 169 of the Excise Act, 2001 is replaced by the following:

SOR/91-30; SOR/2002-277, s. 8Value of Imported Goods (GST/HST) Regulations

• 47. (1) Subsection 2(1) of the Value of Imported Goods (GST/HST) Regulations is amended by adding the following in alphabetical order:

  “qualifying vehicle”

  “qualifying vehicle” has the same meaning as in section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations; (véhicule admissible)

• (2) Subsection 2(2) of the Regulations is replaced by the following:

  • (2) For the purposes of these Regulations, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period.

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

• 48. (1) The Regulations are amended by adding the following after section 14:

  15. For the purpose of subsection 215(2) of the Act, the value of a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act, that is exported within 30 days after the importation and that 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 qualifying vehicle is provided for a period of less than 180 days is determined by the formula

  (A × B) + C

  where

  A 

  is

  • (a) if the qualifying vehicle is described in any of subheading Nos. 8703.21 to 8703.90 and 8711.20 to 8711.90 of the List of Tariff Provisions set out in the schedule to the Customs Tariff,

    • (i) in the case of a truck, sport utility vehicle, minivan or van, $300,

    • (ii) in the case of a motorhome or similar vehicle, $1,000, and

    • (iii) in any other case, $200, and

  • (b) in any other case, $300;

  B 

  is the number of weeks during which the qualifying vehicle remains in Canada; and

  C 

  is the remaining duties payable in respect of the qualifying vehicle.

• (2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.

SOR/91-31; SOR/2002-277, s. 11Non-Taxable Imported Goods (GST/HST) Regulations

• 49. (1) Section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations is amended by adding the following in alphabetical order:

  “qualifying vehicle”

  “qualifying vehicle” means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that

  • (a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List,

  • (b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations) not exceeding 10 tonnes, or

  • (c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping. (véhicule admissible)

• (2) Subsection (1) comes into force, or is deemed to have come into force, on June 1, 2012.

• 50. (1) Section 3 of the Regulations is amended by striking out “and” at the end of paragraph (k), by adding “and” at the end of paragraph (l) and by adding the following after paragraph (l):

  • (m) a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act if

    • (i) the qualifying vehicle 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 qualifying vehicle is provided for a period of less than 180 days,

    • (ii) immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and

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

• (2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.