1. Bricks; building tile; building blocks curved or shaped; building stone; sidewalk and patio slabs; curbs.

2. Chimneys, chimney caps and built-in fireplaces.

3. Doors, windows and shutters for buildings and other structures and associated hardware not including padlocks; door and window screens and awnings.

4. Electric conducting and telecommunication wire and cable; transformers, circuit breakers and related electrical equipment designed for permanent installation in a system for the supply of electricity.

5. Fire-fighting and fire-detection equipment for installation in buildings.

6. Floor tile and hard surface composition yardage flooring for permanent bonding to floors and underlay therefor; materials to be incorporated in terrazzo flooring.

7. Glass for buildings and other structures.

8. Hard surface plastic laminated building materials.

9. Hot water tanks and water heaters for permanent installation in water systems for buildings.

10. Kitchen and bathroom cabinets and countertops therefor, for permanent installation in buildings.

11. Lumber; plywood; sash; shingles; lath; siding; stairways; walkways; fire escapes; railway ties; light standards, towers and similar construction components; cornice, frieze, pilasters and other such building components, not including assembled or unassembled furniture.

12. Materials for waterproofing and moisture-proofing buildings, but not including

(a) paints, varnishes, stains and similar coatings and finishes;

(b) creosote oil and other wood preservatives; or

(c) additives for the goods described in paragraphs (a) and (b).

13. Nails, spikes, screws, nuts, bolts and washers, rivets and similar fasteners.

14. [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 54]

15. Piles for structures.

16. Pipe, conduit and tubing designed for use in buildings, sewers, irrigation or drainage systems, pipelines and other construction; valves and fittings therefor.

17. Plaster; lime; cement and additives for concrete; prepared dry concrete and mortar mixes.

18. Plaster boards, fibreboards, wall panels, building paper and other materials for ceilings and walls and materials for insulation or acoustical purposes, but not including

(a) carpeting; or

(b) wallpaper and similar coverings for interior walls.

19. Septic tanks and grease traps therefor; sump pumps.

20. Shower baths, bathtubs, basins, faucets, closets, lavatories, urinals, sinks and rims therefor and laundry tubs; parts for the foregoing.

21. Structural metal and fabricated metal for buildings and other structures.

22. Tar; asphalt; roofing materials and components including eavestroughing and downspouts.

23. Ventilators and louvres.

24. Heat pumps, when designed for use in permanently installed heating systems for buildings.

25. Heat recovery units and devices for extracting heat from exhaust air or waste water for recovery of energy.

26. Solar panels and tubes designed for collecting and converting solar energy into heat for use in solar heating systems.

27. Thermal insulation designed for pipes and ducts used in buildings and mechanical systems; wrapping materials designed exclusively for use with such insulation.

28. Wood-burning stoves and wood-burning space heaters.

29. Loading dock seals and shelters designed to conserve heated or refrigerated air during loading and unloading.

30. Mobile homes and modular building units.

31. Buildings or other structures manufactured or produced by a person otherwise than at the site of construction or erection thereof in competition with persons who construct or erect similar buildings or structures not so manufactured or produced.

32. Structural building sections, for incorporation into buildings or other structures manufactured or produced by a person otherwise than at the site of construction or erection of the building or other structure in competition with persons who construct or erect buildings or other structures that incorporate similar sections not so manufactured or produced.

33. Ready-mix concrete.

34. Asphalt paving mixtures.

35. Such additional articles and materials as are prescribed by regulation of the Governor in Council to be construction materials.

1. Ash handling and fuel handling equipment, blowers, circulating pumps, fuel tanks, furnaces, stokers, oil or gas burners, hot water and steam radiators, thermostats, regulators, all the foregoing when designed for use in permanently installed heating systems for buildings.

2. Ducts for warm air, ventilating and air conditioning systems for buildings; equipment designed for use on those systems using five hundred and fifty volts or greater.

3. Electric heating equipment designed for use on a system using two hundred volts or greater, for permanent installation as part of an electric heating system for buildings.

4. Elevators and escalators and parts therefor.

5. Such additional articles and materials as are prescribed by regulation of the Governor in Council to be equipment designed primarily for use in buildings.

R.S., 1985, c. E-15, Sch. IV; R.S., 1985, c. 7 (2nd Supp.), s. 56, c. 12 (4th Supp.), ss. 53 to 55.

1. [Repealed, 1997, c. 10, s. 85]

2. A particular supply by way of sale of a residential complex or an interest in a residential complex made by a particular person who is not a builder of the complex or, if the complex is a multiple unit residential complex, an addition to the complex, unless

(a) the particular person claimed an input tax credit in respect of the last acquisition by the person of the complex or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person; or

(b) the recipient is registered under Subdivision d of Division V of Part IX of the Act and

(i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the complex or interest to a person (in this paragraph referred to as the “prior recipient”) who is the particular person or, if the particular person is a personal trust other than a testamentary trust, the settlor of the trust or, in the case of a testamentary trust that arose as a result of the death of an individual, the deceased individual,

(ii) the prior supply is the last supply by way of sale of the complex or interest to the prior recipient,

(iii) the particular supply is not made more than one year after the particular day that is the day on which the prior recipient acquired the interest, or that is the earlier of the day on which the prior recipient acquired ownership of the complex and the day on which the prior recipient acquired possession of the complex, under the agreement for the prior supply,

(iv) the complex has not been occupied by any individual as a place of residence or lodging after the construction or last substantial renovation of the complex was substantially completed,

(v) the particular supply is made pursuant to a right or obligation of the recipient to purchase the complex or interest that is provided for under the agreement for the prior supply, and

(vi) the recipient makes an election under this section jointly with the particular person in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the particular supply.

3. A supply by way of sale of a residential complex or an interest therein made by an individual who is a builder of the complex or, where the complex is a multiple unit residential complex, an addition thereto, if

(a) at any time after the construction or substantial renovation of the complex or addition is substantially completed, the complex is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse or common-law partner of the individual, and

(b) the complex is not used primarily for any other purpose after the construction or substantial renovation is substantially completed and before that time,

unless the individual claimed an input tax credit in respect of the last acquisition by the individual of the real property included in the complex or in respect of an improvement to the real property acquired, imported or brought into a participating province by the individual after the real property was last acquired by the individual.

4. A supply by way of sale of a single unit residential complex (in this section referred to as the “complex”) or a residential condominium unit (in this section referred to as the “unit”) or an interest in the complex or unit made by a builder of the complex or unit where

(a) in the case of a unit situated in a residential complex (in this section referred to as the “premises”) that was converted by the builder from use as a multiple unit residential complex to use as a condominium complex, the builder received an exempt supply of the premises by way of sale or was deemed under subsection 191(3) of the Act to have received a taxable supply of the premises by way of sale, and that supply was the last supply of the premises made by way of sale to the builder, or

(b) in any case, the builder received an exempt supply of the complex or unit by way of sale or was deemed under subsection 191(1) or (2) of the Act to have received a taxable supply of the complex or unit by way of sale, and that supply was the last supply of the complex or unit made by way of sale to the builder,

unless

(c) after the complex, unit or premises were last acquired by the builder, the builder carried on, or engaged another person to carry on for the builder, the substantial renovation of the complex, unit or premises, or

(d) the builder claimed an input tax credit in respect of the last acquisition by the builder of the complex, unit or premises or in respect of an improvement to the complex, unit or premises acquired, imported or brought into a participating province by the builder after the complex, unit or premises was last acquired by the builder.

5. A supply by way of sale of a multiple unit residential complex or an interest therein made by a person who is a builder of the complex or an addition thereto where

(a) in the case of a person who is a builder of the complex, the person received an exempt supply of the complex by way of sale, or was deemed under subsection 191(3) of the Act to have received a taxable supply of the complex by way of sale, and that supply was the last supply of the complex made by way of sale to the person, and

(b) in the case of a person who is a builder of an addition to the complex, the person received an exempt supply of the addition by way of sale, or was deemed under subsection 191(4) of the Act to have received a taxable supply of the addition by way of sale, and that supply was the last supply of the addition made by way of sale to the person,

unless

(c) after the complex was last supplied to the person, the person carried on, or engaged another person to carry on for the person, the substantial renovation of the complex, or

(d) the person claimed an input tax credit in respect of the last acquisition by the person of the complex or an addition thereto or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person, other than an input tax credit in respect of the construction of an addition to the complex.

5.1 A supply by way of sale of a building, or that part of a building, in which one or more residential units are located, or an interest in such a building or part, where

(a) both immediately before and immediately after the earlier of the time ownership of the building, part or interest is transferred to the recipient of the supply (in this section referred to as the “purchaser”) and the time possession thereof is transferred to the purchaser under the agreement for the supply, the building or part forms part of a residential complex; and

(b) immediately after the earlier of the time ownership of the building, part or interest is transferred to the purchaser and the time possession thereof is transferred to the purchaser under the agreement for the supply, the purchaser is a recipient described in subparagraph 7(a)(i) of an exempt supply, described by paragraph 7(a), of the land included in the complex.

5.2 A supply by way of sale of land that forms part of a residential complex or an interest in such land where

(a) immediately before the earlier of the time ownership thereof is transferred to the recipient of the supply and the time possession thereof is transferred to the recipient of the supply under the agreement for the supply, the land is subject to a lease, licence or similar arrangement by which a supply that is an exempt supply described by paragraph 7(a) was made; and

(b) if a supply by way of sale were made of the residential complex immediately before that earlier time, the supply would be an exempt supply described in any of sections 2 to 5.

5.3 A supply of a residential trailer park or an interest therein made by a person where

(a) the person received an exempt supply, described by this section, of the park or was deemed under subsection 190(4), 200(2), 206(4) or 207(1) of the Act to have received a taxable supply of the land included in the park as a consequence of using the land for purposes of the park, and that supply was the last supply of the park made by way of sale to the person, and

(b) if the person increased the area of land included in the park, the person received an exempt supply, described by this section, of the area of land by which the park was increased (in this section referred to as the “additional area”) or was deemed under subsection 190(5), 200(2), 206(4) or 207(1) of the Act to have made a taxable supply of the additional area as a consequence of using the additional area for purposes of the park, and that supply was the last supply of the additional area made by way of sale to the person,

unless the person claimed an input tax credit in respect of the last acquisition by the person of the park or an additional area thereof or in respect of an improvement to the park acquired, imported or brought into a participating province by the person after the park was last acquired by the person, other than an input tax credit in respect of an improvement to an additional area that was acquired, imported or brought into a participating province by the person before the additional area was last acquired by the person.

6. A supply

(a) of a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the period throughout which continuous occupancy of the complex or unit is given to the same individual under the arrangement is at least one month; or

(b) of a residential unit by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupancy.

6.1 A supply of property that is

(a) land,

(b) a building, or that part of a building, that forms part of a residential complex or that consists solely of residential units, or

(c) a residential complex,

made by way of lease, licence or similar arrangement for a lease interval (within the meaning assigned by subsection 136.1(1) of the Act) throughout which the lessee or any sub-lessee makes, or holds the property for the purpose of making, one or more supplies of the property, parts of the property or leases, licences or similar arrangements in respect of the property or parts of it and all or substantially all of those supplies

(d) are exempt supplies described by section 6 or 7, or

(e) are supplies that are made, or are reasonably expected to be made, to other lessees or sub-lessees described in this section.

6.2 A supply of meals made by a person who is making a supply, described by paragraph 6(a), of a residential complex or unit where the meals are provided, to the occupant of the complex or unit, in the complex or unit or in the residential complex in which the unit is located under an arrangement whereby at least 10 meals per week are supplied for a single consideration determined before any meal is provided under the arrangement.

7. A supply

(a) of land (other than a site in a residential trailer park) made, under a lease, licence or similar arrangement which provides for continuous possession or use of the land for a period of at least one month, to

(i) the owner, lessee or person in occupation or possession of a residential unit that is or is to be affixed to the land for the purpose of its use and enjoyment as a place of residence for individuals, or

(ii) a person who is acquiring possession of the land for the purpose of constructing a residential complex on it in the course of a commercial activity,

(b) of a site in a residential trailer park made, under a lease, licence or similar arrangement which provides for continuous possession or use of the site for a period of at least one month, to the owner, lessee or person in occupation or possession of

(i) a mobile home, or

(ii) a travel trailer, motor home or similar vehicle or trailer,

situated or to be situated on the site, or

(c) of a lease, licence or similar arrangement referred to in paragraph (a) or (b) by way of assignment,

but not including any land on which the residential unit, mobile home, vehicle or trailer is or is to be affixed or situated, or any land contiguous to it, that is not reasonably necessary for the use and enjoyment of the unit, home, vehicle or trailer as a place of residence for individuals.

8. A supply by way of sale of a parking space situated within the boundaries of a condominium or strata lot plan or description, or similar plan or description, registered under the laws of a province made by a supplier to a person if

(a) the supplier, at the same time or as part of the same supply, makes a supply, included in any of sections 2 to 4, by way of sale to the person of a residential condominium unit described by that plan or description; and

(b) the space was, at any time, supplied to the supplier by way of sale and the supplier did not, after that time, claim an input tax credit in respect of an improvement to the space.

8.1 A supply of a parking space made, under a lease, licence or similar arrangement which provides for any such space to be made available throughout a period of at least one month,

(a) to a person (in this paragraph referred to as an “occupier”) who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where

(i) the space forms part of the residential complex or residential trailer park, as the case may be, or

(ii) the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;

(b) to the owner, lessee or person in occupation or possession of a residential condominium unit described by a condominium or strata lot plan or description, or similar plan or description, registered under the laws of a province, if the space is situated within the boundaries of that plan or description; or

(c) by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 13.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.

9. (1) In this section, “settlor”, in relation to a testamentary trust that arose as a consequence of the death of an individual, means that individual.

(2) A supply of real property made by way of sale by an individual or a personal trust, other than

(a) a supply of real property that is, immediately before the time ownership or possession of the property is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily

(i) in a business carried on by the individual or trust with a reasonable expectation of profit, or

(ii) if the individual or trust is a registrant,

(A) in making taxable supplies of the real property by way of lease, licence or similar arrangement, or

(B) in any combination of the uses described in subparagraph (i) and clause (A);

(b) a supply of real property made

(i) in the course of a business of the individual or trust, or

(ii) where the individual or trust has filed an election with the Minister in prescribed form and manner and containing prescribed information, in the course of an adventure or concern in the nature of trade of the individual or trust;

(c) a supply of a part of a parcel of land, which parcel the individual, trust or settlor of the trust subdivided or severed into parts, except where

(i) the parcel was subdivided or severed into two parts and the individual, trust or settlor did not subdivide or sever that parcel from another parcel of land, or

(ii) the recipient of the supply is an individual who is related to, or is a former spouse or common-law partner of, the individual or settlor and is acquiring the part for the personal use and enjoyment of the recipient

but, for the purposes of this paragraph, a part of a parcel of land that the individual, trust or settlor supplies to a person who has the right to acquire it by expropriation, and the remainder of that parcel, are deemed not to have been subdivided or severed from each other by the individual, trust or settlor, as the case may be;

(d) a supply deemed under section 206 or 207 of the Act to have been made;

(e) a supply of a residential complex or an interest in a residential complex; or

(f) a particular supply to a recipient who is registered under Subdivision d of Division V of Part IX of the Act and who has made an election under this paragraph jointly with the individual or trust in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the supply, if

(i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the real property to a person (in this paragraph referred to as the “prior recipient”) who is the individual, trust or settlor of the trust and that supply is the last supply by way of sale of the real property to the prior recipient,

(ii) the particular day that is the earlier of the day on which, under the agreement for the prior supply, the prior recipient acquired ownership of the real property and the day the prior recipient acquired possession of the real property is not more than one year before the day the particular supply is made, and

(iii) the particular supply is made pursuant to a right or obligation of the recipient to purchase the real property that is provided for under the agreement for the prior supply.

10. A supply of farmland by way of sale made by an individual to another individual who is related to or who is a former spouse or common-law partner of the individual where

(a) the farmland was used at any time by the individual in a commercial activity that is the business of farming;

(b) the farmland was not used, immediately before the time ownership of the property is transferred under the supply, by the individual in a commercial activity other than the business of farming; and

(c) the other individual is acquiring the farmland for the personal use and enjoyment of that other individual or any individual related thereto.

11. A supply by an individual of farmland deemed under subsection 190(2) or 207(1) of the Act to have been made where

(a) the farmland was used at any time by the individual in a commercial activity that is the business of farming;

(b) the farmland was not used, immediately before the time the supply is deemed to have been made, by the individual in a commercial activity other than the business of farming; and

(c) the farmland is, immediately after the time the supply is deemed to have been made, for the personal use and enjoyment of the individual or an individual related thereto.

12. A supply of farmland by way of sale made to a particular individual, an individual related to the particular individual or a former spouse or common-law partner of the particular individual by a person that is a corporation, partnership or trust where

(a) immediately before the time ownership of the property is transferred under the supply,

(i) all or substantially all of the property of the person is used in a commercial activity that is the business of farming,

(ii) the particular individual is a member of the partnership, a beneficiary of the trust or a shareholder of or related to the corporation, as the case may be, and

(iii) the particular individual, the spouse or common-law partner of the particular individual or a child (within the meaning of subsection 70(10) of the Income Tax Act) of the particular individual is actively engaged in the business of the person; and

(b) immediately after the time ownership of the property is transferred under the supply, the farmland is for the personal use and enjoyment of the individual to whom the supply was made or an individual related thereto.

13. A supply of property or a service, made by a corporation or syndicate established upon the registration, under the laws of a province, of a condominium or strata lot plan or description or similar plan or description, to the owner or lessee of a residential condominium unit described by that plan or description, if the property or service relates to the occupancy or use of the unit.

13.1 A supply of property or a service made by a cooperative housing corporation to a person who, because the person is a shareholder of the corporation or a lessee or sub-lessee of a shareholder of the corporation, is entitled to occupy or use a residential unit in a residential complex managed or owned by the corporation, where the supply relates to the occupancy or use of a residential unit in the complex.

13.2 A supply, made to a person who is the owner, lessee or person in occupation or possession of a floating home, of a right to use mooring facilities or a wharf for a period of at least one month in connection with the use and enjoyment of the home as a place of residence for individuals.

13.3 A supply to a consumer of the right to use a washing machine or clothes-dryer that is located in a common area of a residential complex.

13.4 A supply by way of lease, licence or similar arrangement of that part of the common area of a residential complex that is for use as a laundry made to a person who so acquires the property for use in the course of making supplies described in section 13.3.

14. Subsections 190(4) and (5) and section 191 of the Act shall, for the purposes of applying sections 4, 5, 5.2 and 5.3, be deemed to have been in force at all times.

1. In this Part,

“health care facility”means

(a) a facility, or a part thereof, operated for the purpose of providing medical or hospital care, including acute, rehabilitative or chronic care,

(b) a hospital or institution primarily for individuals with a mental health disability, or

(c) a facility, or a part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with

(i) nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care (other than domestic services of an ordinary household nature) according to the individual requirements of the residents,

(ii) assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and

(iii) meals and accommodation;

“homemaker service”means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;

“institutional health care service”means any of the following when provided in a health care facility:

(a) laboratory, radiological or other diagnostic services,

(b) drugs, biologicals or related preparations when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service included in any of paragraphs (a) and (c) to (g),

(c) the use of operating rooms, case rooms or anaesthetic facilities, including necessary equipment or supplies,

(d) medical or surgical equipment or supplies

(i) used by the operator of the facility in providing a service included in any of paragraphs (a) to (c) and (e) to (g), or

(ii) supplied to a patient or resident of the facility otherwise than by way of sale,

(e) the use of radiotherapy, physiotherapy or occupational therapy facilities,

(f) accommodation,

(g) meals (other than meals served in a restaurant, cafeteria or similar eating establishment), and

(h) services rendered by persons who receive remuneration therefor from the operator of the facility;

“insured person”has the same meaning as in the Canada Health Act;

“medical practitioner”means a person who is entitled under the laws of a province to practise the profession of medicine or dentistry;

“practitioner”, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech therapy, occupational therapy, psychological or dietetic services, means a person who

(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech therapy, occupational therapy, psychology or dietetics, as the case may be,

(b) where the person is required to be licensed or otherwise certified to practise the profession in the province in which the service is supplied, is so licensed or certified, and

(c) where the person is not required to be licensed or otherwise certified to practise the profession in that province, has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province.

(d) [Repealed, 2000, c. 30, s. 113]

2. A supply of an institutional health care service made by the operator of a health care facility if the service is rendered to a patient or resident of the facility, but not including a supply of a service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes.

3. A supply made by the operator of a health care facility by way of lease of medical equipment or supplies to a consumer on the written order of a medical practitioner.

4. A supply of an ambulance service made by a person who carries on the business of supplying ambulance services, but not including an air ambulance service included in section 15 of Part VII of Schedule VI.

5. A supply made by a medical practitioner of a consultative, diagnostic, treatment or other health care service rendered to an individual (other than a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes).

6. A supply of a nursing service rendered by a registered nurse, a registered nursing assistant, a licensed or registered practical nurse or a registered psychiatric nurse, where

(a) the service is rendered to an individual in a health care facility or in the individual’s place of residence;

(b) the service is a private-duty nursing service; or

(c) the supply is made to a public sector body.

7. A supply of any of the following services when rendered to an individual, where the supply is made by a practitioner of the service:

(a) optometric services;

(b) chiropractic services;

(c) physiotherapy services;

(d) chiropodic services;

(e) podiatric services;

(f) osteopathic services;

(g) audiological services;

(h) speech therapy services;

(i) occupational therapy services; and

(j) psychological services.

7.1 A supply of a dietetic service made by a practitioner of the service where the service is rendered to an individual or the supply is made to a public sector body or to the operator of a health care facility.

8. A supply of a dental hygienist service.

9. A supply (other than a zero-rated supply) of any property or service but only if, and to the extent that, the consideration for the supply is payable or reimbursed by the government of a province under a plan established under an Act of the legislature of the province to provide for health care services for all insured persons of the province.

10. A supply of a prescribed diagnostic, treatment or other health care service when made on the order of a medical practitioner or practitioner.

11. A supply of food and beverages, including the services of a caterer, made to an operator of a health care facility under a contract to provide on a regular basis meals for the patients or residents of the facility.

12. [Repealed, 1997, c. 10, s. 96]

13. A supply of a homemaker service that is rendered to an individual in the individual’s place of residence, whether the recipient of the supply is the individual or any other person, where

(a) the supplier is a government or municipality;

(b) a government, municipality or organization administering a government or municipal program in respect of homemaker services pays an amount

(i) to the supplier in respect of the supply, or

(ii) to any person for the purpose of the acquisition of the service; or

(c) another supply of a homemaker service rendered to the individual is made in the circumstances described in paragraph (a) or (b).

1. In this Part,

“elementary or secondary school student” means an individual who is enrolled in a school that is operated by a school authority in a province and in

(a) courses that are at the elementary level of education, or

(b) courses for which credit may be obtained toward a diploma or certificate issued or approved by the government of the province or courses equivalent to such courses;

“provincial regulatory body”[Repealed, 1993, c. 27, s. 155]

“regulatory body” means a body that is constituted or empowered by an Act of Parliament or of the legislature of a province to regulate the practice of a profession or trade by setting standards of knowledge and proficiency for practitioners of the profession or trade;

“vocational school” means an organization that is established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students’ occupational skills.

2. A supply made by a school authority in a province of a service of instructing individuals in a course that is provided primarily for elementary or secondary school students.

3. A supply of food or beverages (other than food or beverages prescribed for the purposes of section 12 and food or beverages supplied through a vending machine), services or admissions made by a school authority primarily to elementary or secondary school students during the course of extra-curricular activities organized under the authority and responsibility of the school authority.

4. A supply made by a school authority of a service performed by an elementary or secondary school student or by an instructor of an elementary or secondary school student in the ordinary course of the instruction of the student.

5. A supply made by a school authority to a person other than another school authority of a service of transporting elementary or secondary school students to or from a school that is operated by a school authority.

6. A supply of

(a) a service of instructing individuals in courses leading to, or for the purpose of maintaining or upgrading, a professional or trade accreditation or designation recognized by a regulatory body, or

(b) a certificate, or a service of administering an examination, in respect of a course, or in respect of an accreditation or designation described in paragraph (a),

where the supply is made by a professional or trade association, government, vocational school, university or public college or by the regulatory body, except where the supplier has made an election under this section in prescribed form containing prescribed information.

7. A supply made by a school authority, public college or university of a service of instructing individuals in, or administering examinations in respect of, courses for which credit may be obtained toward a diploma or degree.

7.1 A supply of a service or membership the consideration for which is required to be paid by the recipient of a supply included in section 7 because the recipient receives the supply included in section 7.

8. A supply, other than a zero-rated supply, made by a government, a school authority, a vocational school, a public college or a university of a service of instructing individuals in, or administering examinations in respect of, courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of individuals to practise or perform a trade or vocation, except where the supplier has made an election under this section in prescribed form containing prescribed information.

9. A supply of a service of tutoring or instructing an individual in

(a) a course that is approved for credit by, or that follows a curriculum designated by, a school authority;

(b) a course that is a prescribed equivalent of a course described in paragraph (a); or

(c) a course the successful completion of which is mandatory for admittance into a particular course described in paragraph (a) or (b) and not for admittance into any other course that is a prerequisite to the particular course.

10. [Repealed, 1993, c. 27, s. 160]

11. A supply of a service of instructing individuals in, or administering examinations in respect of, language courses that form part of a program of second-language instruction in either English or French, if the supply is made by a school authority, a vocational school, a public college or a university or in the course of a business established and operated primarily to provide instruction in languages.

12. A supply of food or beverages (other than prescribed food or beverages or food or beverages supplied through a vending machine) where the supply is made in an elementary or secondary school cafeteria primarily to students of the school, except where the supply is for a private party, reception, meeting or similar private event.

13. A supply of a meal to a student enrolled at a university or public college where the meal is provided under a plan that is for a period of not less than one month and under which the student purchases from the supplier for a single consideration only the right to receive at a restaurant or cafeteria at the university or college not less than 10 meals weekly throughout the period.

14. A supply of food and beverages, including catering services, made to a person that is a school authority, university, or public college under a contract to provide food or beverages

(a) to students under a plan referred to in section 13; or

(b) in an elementary or secondary school cafeteria primarily to students of the school,

except to the extent that the food, beverages and services are provided for a reception, conference or other special occasion or event.

15. A supply of personal property made by way of lease by a school authority to an elementary or secondary school student.

16. A supply made by a school authority, public college or university of a service of instructing individuals in, or administering examinations in respect of, courses (other than courses in sports, games, hobbies or other recreational pursuits that are designed to be taken primarily for recreational purposes) that are part of a program that consists of two or more courses and that is subject to the review of, and is approved by, a council, board or committee of the school authority, college or university established to review and approve the course offerings of the school authority, college or university.

1. A supply of child care services, the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day, but not including a supply of a service of supervising an unaccompanied child made by a person in connection with a taxable supply by that person of a passenger transportation service.

2. A supply of a service of providing care, supervision and a place of residence to children, underprivileged individuals or individuals with a disability in an establishment operated by the supplier for the purpose of providing such service.

3. A supply of a service of providing care and supervision to an individual with limited physical or mental capacity for self-supervision and self-care due to an infirmity or disability, if the service is rendered principally at an establishment of the supplier.

1. A supply of legal services provided under a legal aid plan administered by or under the authority of a government of a province made by the person responsible for administering the plan.

1. A supply made by a charity of any property or service, but not including a supply of

(a) property or a service included in Schedule VI;

(b) property or a service where the supply is deemed under Part IX of the Act to have been made by the charity (other than a supply that is deemed to have been made under section 187 of the Act or that is deemed only under section 136.1 of the Act to have been made);

(c) particular personal property (other than property that was acquired, manufactured or produced by the charity for the purpose of making a supply by way of sale of the property and property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by way of lease, licence or similar arrangement by the charity of real property) where, immediately before the time tax would first become payable in respect of the supply of the particular property if it were a taxable supply, that property is used (otherwise than in making the supply) in commercial activities of the charity or, in the case of capital property, primarily in such activities;

(d) tangible personal property that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property and was neither donated to the charity nor used by another person before its acquisition by the charity, or any service supplied by the charity in respect of such property, other than such property or such a service supplied by the charity under a contract for catering;

(d.1) a specified service (as defined in subsection 178.7(1) of the Act) if the supply is made to a registrant at a time when a designation of the charity under section 178.7 of the Act is in effect;

(e) an admission in respect of a place of amusement unless the maximum consideration for a supply by the charity of such an admission does not exceed one dollar;

(f) a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity except where

(i) it could reasonably be expected, given the nature of the activity or the degree of relevant skill or ability required for participation in it, that such services, memberships or rights supplied by the charity would be provided primarily to children 14 years of age or under and the services are not supplied as part of, the membership is not in, or the right is not in respect of, a program involving overnight supervision throughout a substantial portion of the program, or

(ii) such services, memberships or rights supplied by the charity are intended to be provided primarily to individuals who are underprivileged or who have a disability;

(g) a membership (other than a membership described in subparagraph (f)(i) or (ii)) where the membership

(i) entitles the member

(A) to an admission in respect of a place of amusement the supply of which, were it made separately from the supply of the membership, would be a taxable supply, or

(B) to a discount on the value of consideration for a supply of such an admission, or

(ii) includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement,

except where the value of the admission, discount or right is insignificant in relation to the consideration for the membership;

(h) services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;

(i) a right, other than an admission, to play or participate in a game of chance where the charity is a prescribed person or the game is a prescribed game of chance;

(j) a residential complex, or an interest therein, where the supply is made by way of sale;

(k) real property where the supply is made by way of sale to an individual or a personal trust, other than a supply of real property on which is situated a structure that was used by the charity as an office or in the course of commercial activities or of making exempt supplies;

(l) real property where the supply is made by way of sale and, immediately before the time tax would first become payable in respect of the supply if it were a taxable supply, the property is used (otherwise than in making the supply) primarily in commercial activities of the charity;

(m) real property in respect of which an election under section 211 of the Act is in effect at the time tax would become payable in respect of the supply if it were a taxable supply; or

(n) designated municipal property, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act.

2. A supply made by a charity of an admission to a fund-raising dinner, ball, concert, show or like fund-raising event where part of the consideration for the supply may reasonably be regarded as an amount that is donated to the charity and in respect of which a receipt referred to in subsection 110.1(2) or 118.1(2) of the Income Tax Act may be issued or could be issued if the recipient of the supply were an individual.

3. A supply by way of sale of personal property or a service made by a charity in the course of a fund-raising activity of the charity, but not including

(a) a supply of any property or service where

(i) the charity makes supplies of such property or services in the course of that activity, or

(ii) the agreement for the supply entitles the recipient to receive from the charity property or services,

on a regular or continuous basis throughout the year or a significant portion of the year;

(b) a supply of property or a service included in paragraph 1(a), (b), (c) or (i); or

(c) a supply of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance.

4. A supply made by a charity of food or beverages to seniors, underprivileged individuals or individuals with a disability under a program established and operated for the purpose of providing prepared food to such individuals in their places of residence and any supply of food or beverages made to the charity for the purpose of the program.

5. A supply made by a charity of any property or service where all or substantially all of the supplies of the property or service by the charity are made for no consideration, but not including a supply of blood or blood derivatives.

5.1 A supply by way of sale made by a charity to a recipient of tangible personal property (other than capital property of the charity or, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act, designated municipal property), or of a service purchased by the charity for the purpose of making a supply by way of sale of the service, if the total charge for the supply is the usual charge by the charity for such supplies to such recipients and

(a) if the charity does not charge the recipient any amount as tax under Part IX of the Act in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and

(b) if the charity charges the recipient an amount as tax under that Part in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under that Part and without reference to any tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax, R.S.Q., c. T-0.1, at a time when the charity was a registrant as defined in section 1 of that Act.

5.2 A supply made by a charity of food, beverages or short-term accommodation if the supply is made in the course of an activity the purpose of which is to relieve poverty, suffering or distress of individuals and is not fund-raising.

6. A supply made by a charity of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance, where

(a) the administrative function and other functions performed in operating the game and taking the bets are performed exclusively by volunteers; and

(b) in the case of a bingo or casino, the game is not conducted in premises or at a place, including any temporary structure, that is used primarily for the purposes of conducting gambling activities.