Public Service Body Rebate (GST/HST) Regulations (SOR/91-37)
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Regulations are current to 2013-05-20 and last amended on 2013-03-08. Previous Versions
SPECIFIED PROVINCIAL PERCENTAGES
Marginal note:Prescribed provinces, classes and percentages
5. For the purposes of paragraph (f) of the definition “specified provincial percentage” in subsection 259(1) of the Act,
(a) the following participating provinces are prescribed:
(i) Ontario,
(ii) Nova Scotia,
(iii) New Brunswick,
(iv) [Repealed, SOR/2012-191, s. 7]
(iv.1) Prince Edward Island, and
(v) Newfoundland and Labrador;
(b) the following classes of persons are prescribed:
(i) charities, or qualifying non-profit organizations, that are not selected public service bodies,
(ii) hospital authorities,
(iii) school authorities,
(iv) universities or public colleges,
(v) municipalities, and
(vi) facility operators or external suppliers; and
(c) the following percentages are prescribed:
(i) in the case of a person referred to in subparagraph (b)(i) that is resident in
(A) Ontario, 82%,
(B) Nova Scotia, 50%,
(C) New Brunswick, 50%,
(D) [Repealed, SOR/2012-191, s. 7]
(D.1) Prince Edward Island, 35%, and
(E) Newfoundland and Labrador, 50%,
(ii) in the case of a person referred to in subparagraph (b)(ii) that is resident in
(A) Ontario, 87%, and
(B) Nova Scotia, 83%,
(C) [Repealed, SOR/2012-191, s. 7]
(iii) in the case of a person referred to in subparagraph (b)(iii) that is resident in
(A) Ontario, 93%, and
(B) Nova Scotia, 68%,
(C) [Repealed, SOR/2012-191, s. 7]
(iv) in the case of a person referred to in subparagraph (b)(iv) that is resident in
(A) Ontario, 78%, and
(B) Nova Scotia, 67%,
(C) [Repealed, SOR/2012-191, s. 7]
(v) in the case of a person referred to in subparagraph (b)(v) that is resident in
(A) Ontario, 78%,
(B) Nova Scotia, 57.14%,
(C) New Brunswick, 57.14%, and
(D) [Repealed, SOR/2012-191, s. 7]
(vi) in the case of a person referred to in subparagraph (b)(vi) that is resident in Ontario, 87%.
- SOR/99-367, s. 6;
- SOR/2010-152, s. 6;
- SOR/2012-191, s. 7;
- SOR/2013-44, s. 3.
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