• 89. (1) The definition “qualifying child” in subsection 9400(1) of the Regulations is replaced by the following:

  “qualifying child”

  “qualifying child” has the meaning assigned by subsection 122.8(1) of the Act. (enfant admissible)

• (2) The portion of subsection 9400(2) of the Regulations before paragraph (a) is replaced by the following:

  • (2) For the purpose of the definition “eligible fitness expense” in subsection 122.8(1) of the Act, a prescribed program of physical activity is

• (3) The portion of subsection 9400(3) of the Regulations before paragraph (a) is replaced by the following:

  • (3) For the purpose of the definition “eligible fitness expense” in subsection 122.8(1) of the Act, a prescribed program of physical activity is that portion of a program, which program does not meet the requirements of paragraph (2)(c) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks, offered to children by an organization in circumstances where a participant in the program may select amongst a variety of activities

• (4) Subsection 9400(4) of the Regulations is replaced by the following:

  • (4) For the purpose of the definition “eligible fitness expense” in subsection 122.8(1) of the Act, a prescribed program of physical activity is that portion of a membership in an organization, which membership does not meet the requirements of paragraph (2)(d) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks that is the percentage of all the activities offered to children by the organization that are activities that include a significant amount of physical activity.

• (5) Subsections (1) to (4) apply to the 2015 and subsequent taxation years.

• 90. (1) Clause (c)(i)(A) of Class 43.1 of Schedule II to the Regulations is replaced by the following:

  • (A) is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy, or both electrical and heat energy, using only fuel that is eligible waste fuel, fossil fuel, producer gas, spent pulping liquor or any combination of those fuels, and

• (2) Subparagraph (d)(ix) of Class 43.1 of Schedule II to the Regulations is replaced by the following:

  • (ix) equipment used by the taxpayer, or by a lessee of the taxpayer, for the sole purpose of generating heat energy, primarily from the consumption of eligible waste fuel, producer gas or a combination of those fuels and not using any fuel other than eligible waste fuel, fossil fuel or producer gas, including such equipment that consists of fuel handling equipment used to upgrade the combustible portion of the fuel and control, feedwater and condensate systems, and other ancillary equipment, but not including equipment used for the purpose of producing heat energy to operate electrical generating equipment, buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), fuel storage facilities, other fuel handling equipment and property otherwise included in Class 10 or 17,

• (3) Subparagraph (d)(xiv) of Class 43.1 of Schedule II to the Regulations is replaced by the following:

  • (xiv) property that is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electricity using kinetic energy of flowing water or wave or tidal energy (otherwise than by diverting or impeding the natural flow of the water or by using physical barriers or dam-like structures), including support structures, control, conditioning and battery storage equipment, submerged cables and transmission equipment, but not including buildings, distribution equipment, auxiliary electricity generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if that class were read without reference to its subparagraph (a.1)(i),

• (4) Paragraph (d) of Class 43.1 of Schedule II to the Regulations is amended by replacing “and” with “or” at the end of subparagraph (xv) and by adding the following after that subparagraph:

  • (xvi) equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating producer gas (other than producer gas that is to be converted into liquid biofuels or chemicals), including related piping (including fans and compressors), air separation equipment, storage equipment, equipment used for drying or shredding eligible waste fuel, ash-handling equipment, equipment used to upgrade the producer gas into biomethane and equipment used to remove non-combustibles and contaminants from the producer gas, but not including buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), equipment used to convert producer gas into liquid biofuels or chemicals and property otherwise included in Class 10 or 17, and

• (5) Subsections (1) to (4) apply to property acquired after February 10, 2014 that has not been used or acquired for use before February 11, 2014.

91. Any assessment of a taxpayer’s tax, interest and penalties payable under the Act for any taxation year that ends before the day on which this Act receives royal assent that would, in the absence of this section, be precluded because of the time references in subsection 152(4) of the Act is to be made to the extent necessary to take into account sections 5, 21 and 22, subsections 25(1), (3), (5), (12), (14) to (16), (22), (23), (26) to (28), (30) to (32), (34) and (37) to (42), sections 77 and 78 and subsections 88(1), (3) to (5), (7) to (25) and (27) to (33).

PART 2AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES) AND A RELATED TEXT

R.S., c. E-15Excise Tax Act

Marginal note:2012, c. 31, s. 74(2)

• 92. (1) The definition “participating employer” in subsection 123(1) of the Excise Tax Act is replaced by the following:

  “participating employer”

  « employeur participant »

  “participating employer” of a pension plan means

  • (a) in the case of a registered pension plan, an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition “participating employer” in subsection 147.1(1) of the Income Tax Act, and

  • (b) in the case of a pooled registered pension plan, an employer that

    • (i) has made, or is required to make, contributions to the pension plan in respect of all or a class of its employees or former employees, or

    • (ii) has remitted, or is required to remit, to the PRPP administrator of the pension plan contributions made by members (as defined in subsection 147.5(1) of the Income Tax Act) of the pension plan under a contract with the PRPP administrator in respect of all or a class of its employees;

• Marginal note:1990, c. 45, s. 12(1)

  (2) The definition “substantial renovation” in subsection 123(1) of the Act is replaced by the following:

  “substantial renovation”

  « rénovations majeures »

  “substantial renovation” of a residential complex means the renovation or alteration of the whole or that part of a building, as described in whichever of paragraphs (a) to (e) of the definition “residential complex” is applicable to the residential complex, in which one or more residential units are located to such an extent that all or substantially all of the building or part, as the case may be, other than the foundation, external walls, interior supporting walls, floors, roof, staircases and, in the case of that part of a building described in paragraph (b) of that definition, the common areas and other appurtenances, that existed immediately before the renovation or alteration was begun has been removed or replaced if, after completion of the renovation or alteration, the building or part, as the case may be, is, or forms part of, a residential complex;

• Marginal note:1990, c. 45, s. 12(1)

  (3) Paragraph (a) of the definition “builder” in subsection 123(1) of the Act is amended by adding “and” at the end of subparagraph (i) and by repealing subparagraph (ii).

• Marginal note:2012, c. 31, s. 74(2)

  (4) The portion of the definition “pension plan” in subsection 123(1) of the Act before paragraph (c) is replaced by the following:

  “pension plan”

  « régime de pension »

  “pension plan” means a registered pension plan or a pooled registered pension plan

  • (a) that governs a person that is a trust or that is deemed to be a trust for the purposes of the Income Tax Act,

  • (b) in respect of which a corporation

    • (i) is incorporated and operated either

      • (A) solely for the administration of the plan, or

      • (B) for the administration of the plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement (as defined in subsection 248(1) of the Income Tax Act), where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the plan,

    • (ii) in the case of a registered pension plan, is accepted by the Minister, under subparagraph 149(1)(o.1)(ii) of the Income Tax Act, as a funding medium for the purpose of the registration of the plan under that Act, and

    • (iii) in the case of a pooled registered pension plan, is a corporation

      • (A) that is described in paragraph 149(1)(o.2) of the Income Tax Act, and

      • (B) all of the shares, and rights to acquire shares, of the capital stock of which are owned, at all times since the date on which it was incorporated, by the plan, or

• (5) Subsection 123(1) of the Act is amended by adding the following in alphabetical order:

  “pooled registered pension plan”

  « régime de pension agréé collectif »

  “pooled registered pension plan” has the same meaning as in paragraph 149(5)(a);

  “PRPP administrator”

  « administrateur de RPAC »

  “PRPP administrator” of a pooled registered pension plan has the meaning assigned by the definition “administrator” in subsection 147.5(1) of the Income Tax Act;

  “registered pension plan”

  « régime de pension agréé »

  “registered pension plan” has the same meaning as in paragraph 149(5)(a);

• (6) Subsections (1), (4) and (5) are deemed to have come into force on December 14, 2012.

• (7) Subsections (2) and (3) apply in respect of

  • (a) any supply by way of sale of a residential complex made after April 8, 2014;

  • (b) any supply by way of sale (other than a taxable supply deemed to have been made under section 191 of the Act) of a residential complex made by a person on or before April 8, 2014 if

    • (i) the supply would have been a taxable supply had the definitions “substantial renovation” and “builder” in subsection 123(1) of the Act, as amended by subsections (2) and (3), applied in respect of the supply, and

    • (ii) an amount as or on account of tax in respect of the supply was charged, collected or remitted under Part IX of the Act on or before that day; and

  • (c) any taxable supply of a residential complex that would have been deemed under section 191 of the Act to have been made by a person at a particular time on or before April 8, 2014 if the definitions “substantial renovation” and “builder” in subsection 123(1) of the Act, as amended by subsections (2) and (3), had applied at that time, provided that the person has reported an amount as or on account of tax, as a result of the person applying section 191 of the Act in respect of the complex, in the person’s return under Division V of Part IX of the Act

    • (i) for any reporting period the return for which is filed on or before April 8, 2014 or is required under that Division to be filed on or before a day that is on or before April 8, 2014, or

    • (ii) for any reporting period that begins on or before April 8, 2014 the return for which

      • (A) is required under that Division to be filed on or before a particular day that is after April 8, 2014, and

      • (B) is filed on or before the particular day referred to in clause (A).

• (8) For the purposes of Part IX of the Act, if a person

  • (a) makes, at a particular time that is after April 8, 2014, a supply by way of sale of a residential complex that is a taxable supply, but that would not be a taxable supply if the definitions “substantial renovation” and “builder” in subsection 123(1) of the Act applied as they read before this Act receives royal assent, and

  • (b) has not claimed or deducted an amount (in this subsection referred to as an “unclaimed credit”) in respect of property or a service in determining the net tax for any reporting period of the person the return for which is filed on or before April 8, 2014 or is required under Division V of Part IX of the Act to be filed on or before a day that is on or before April 8, 2014 and

    • (i) the property or service, in a particular reporting period that ends on or before April 8, 2014,

      • (A) was acquired, imported or brought into a participating province for consumption or use in making the taxable supply, or

      • (B) was, in relation to the complex, acquired, imported or brought into a participating province and would have been acquired, imported or brought into the participating province for consumption or use in making the taxable supply if the definitions “substantial renovation” and “builder” in subsection 123(1) of the Act were read as amended by subsections (2) and (3), and

    • (ii) the unclaimed credit is, or would be if the definitions “substantial renovation” and “builder” in subsection 123(1) of the Act were read as amended by subsections (2) and (3), an input tax credit of the person,

  the unclaimed credit of the person is deemed to be an input tax credit of the person for the reporting period of the person that includes April 8, 2014 and not to be an input tax credit of the person for any other reporting period.