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• 21 (1) Subject to subsections (2) and 21.3(1), if an election by a registrant to determine the net tax of the registrant in accordance with this Part is in effect during a particular reporting period of the registrant, the net tax of the registrant for the particular reporting period is equal to the positive or negative amount determined by the formula

  A + B - C

  where

  A 

  is the total of all amounts each of which is determined, in respect of all the particular supplies to which the same special quick-method rate applies, by the formula

  D × (E - F)

  where

  E 

  is the total of

  • [...]

  • (b) all amounts that became collectible, and all other amounts collected, by the registrant in the particular reporting period as or on account of tax under Division II in respect of the particular supplies that are taxable supplies (other than specified supplies and supplies deemed under section 181.1 or subsection 200(2) of the Act to have been made) made by the registrant, and

  F 

  is the total of all amounts each of which is an amount that the registrant has, in the particular reporting period, paid or credited to a person as or on account of

  [...]

  B 

  is the total of

  • (a) all amounts each of which is an amount that became collectible, or was collected, by the registrant in the particular reporting period as or on account of tax under Division II in respect of

    • [...]

    • (ii) supplies made on behalf of another person for whom the registrant acts as agent and in respect of which the registrant has made an election under subsection 177(1.1) of the Act,

  C 

  is the total of

  • (a) all amounts each of which is an input tax credit of the registrant

    • [...]

    • (ii) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of a supply by way of sale to, importation by, or bringing into a participating province by, the registrant of personal property that is acquired, imported or brought into the participating province by the registrant for use as a capital asset of the registrant and that has a fair market value at the time of the supply or bringing into the province, or a value as determined under section 215 of the Act at the time of the importation, of at least $10,000,

    • [...]

    • (v) for the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of tangible personal property (other than property referred to in subparagraph (ii)) that is acquired, imported or brought into a participating province for supply by way of sale and is deemed under subsection 177(1.2) of the Act to have been supplied by an auctioneer acting as agent for the registrant or is supplied by a person acting as agent for the registrant in circumstances in which subsection 177(1.1) applies, or

    [...]

• [...]

• (3) If an election by a registrant that is a university or public college to determine the net tax for reporting periods of the registrant in accordance with this Part becomes effective in the particular fiscal year of the registrant that is the first fiscal year of the registrant in which the registrant carries on the business of making taxable supplies through a retail establishment (other than a restaurant, cafeteria, pub or similar establishment) and those supplies are primarily supplies of tangible personal property, the special quick-method rate for a particular supply made by the registrant in the course of an activity that the registrant engages in acting in the registrant’s capacity as a university or public college and for reporting periods of the registrant ending in the particular fiscal year is, if it is reasonable to expect that the special quick-method rate for such a supply and for reporting periods of the registrant ending in the fiscal year of the registrant immediately following the particular fiscal year will be a particular percentage set out in subparagraph 19(3)(c)(i), that particular percentage.

[...]

• 19 (1) In this Part,

  specified supply

  specified supply , in respect of a registrant, means

  • [...]

  • (i) a supply deemed under subsection 177(1) or (1.2) of the Act to have been made by a registrant acting as an agent for another person. (fourniture déterminée)

• [...]

• (3) Subject to this Part, the special quick-method rate of a registrant that applies, for a reporting period in a particular fiscal year of the registrant, in respect of a particular supply made by the registrant is

  • (a) in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant acting in the registrant’s capacity as a specified facility operator, a qualifying non-profit organization, or a charity that is designated under section 178.7 of the Act, and not as a selected public service body,

    [...]

  • (b) in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant acting in the registrant’s capacity as a school authority,

    [...]

  • (c) in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant in the registrant’s capacity as a university or public college,

    [...]

  • (d) in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant acting in the registrant’s capacity as an external supplier, a facility operator or a hospital authority,

    [...]

  • (e) in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant acting in the registrant’s capacity as a municipality,

    [...]

• [...]

• (5) For the purpose of determining under subsection (3) the special quick-method rate of a registrant for a reporting period, the registrant may,

  • (a) if substantially all of the supplies (other than specified supplies) made in the reporting period by the registrant through a permanent establishment of the registrant are made in a participating province, treat all of the supplies made by the registrant in the reporting period through that establishment as having been made in the participating province; and

  • (b) if substantially all of the supplies (other than specified supplies) made in the reporting period by the registrant through a permanent establishment of the registrant are made in non-participating provinces, treat all of the supplies made by the registrant in the reporting period through that establishment as having been made in a non-participating province.

[...]

• 15 (1) In this Part,

  specified supply

  specified supply  means a taxable supply other than

  • [...]

  • (g) a supply deemed under subsection 177(1) or (1.2) of the Act to have been made by a registrant acting as an agent for another person. (fourniture déterminée)

• (2) For the purposes of this Part, if a registrant acquires, imports or brings into a participating province tangible personal property that is to be incorporated into or to form a constituent or component part of tangible personal property manufactured or produced in Canada by the registrant, the registrant is deemed to have acquired or imported the property, or brought it into a participating province, as the case may be, for the purpose of supply by way of sale.

• [...]

• (4) Where an election by a registrant to determine the net tax of the registrant in accordance with this Part becomes effective on January 1, 1991, the following rules apply:

  • [...]

  • (b) where the election is not filed with the Minister after the end of any fiscal year of the registrant ending in 1990 and the registrant elects to adopt the last fiscal year of the registrant ending before the time the election is filed with the Minister as the threshold period for all reporting periods of the registrant ending in the fiscal year of the registrant that includes January 1, 1991 for the purpose of determining under subsection (5) the quick-method rate of the registrant for those reporting periods, that last fiscal year is that threshold period for that purpose.

• [...]

• (5.02) For the purpose of determining under subsection (5) the quick-method rate of a registrant for a reporting period applicable to supplies made by the registrant through a permanent establishment of the registrant, the registrant may

  • (a) if substantially all of the specified supplies made by the registrant in the reporting period through that permanent establishment are made in a participating province, treat all of the specified supplies made by the registrant in the reporting period through that establishment as having been made in the participating province; and

  • (b) if substantially all of the specified supplies made by the registrant in the reporting period through that permanent establishment are made in non-participating provinces, treat all of the specified supplies made by the registrant in the reporting period through that establishment as having been made in a non-participating province.

• (5.1) The net specified supplies of a registrant for a reporting period of the registrant is the amount determined by the formula

  A – B

  where

  A 

  is the total of

  • [...]

  • (b) all amounts that became collectible, and all other amounts collected, by the registrant in the reporting period as or on account of tax under Division II in respect of specified supplies made by the registrant; and

  B 

  is the total of all amounts each of which is an amount that the registrant has, in the reporting period, paid or credited to a person as or on account of

  [...]

[...]

• 17 (1) Subject to subsection 21.3(1), if an election by a registrant to determine the net tax of the registrant in accordance with this Part is in effect during a particular reporting period of the registrant, the net tax of the registrant for the particular reporting period is equal to the positive or negative amount determined by the formula

  A + B - C - (1% × D)

  where

  B 

  is the total of

  • (a) all amounts that became collectible and all other amounts collected by the registrant in the particular reporting period as or on account of tax under Division II in respect of

    • [...]

    • (ii) supplies made on behalf of another person for whom the registrant acts as agent and in respect of which the registrant has made an election under subsection 177(1.1) of the Act,

  C 

  is the total of all amounts each of which is

  • (a) an input tax credit

    • [...]

    • (iii) for the particular reporting period or a preceding reporting period of the registrant in respect of tangible personal property that is specified property acquired, imported or brought into a participating province by the registrant for the purpose of supply by way of sale and is deemed under subsection 177(1.2) of the Act to have been supplied by an auctioneer acting as agent for the registrant or is supplied by a person acting as agent for the registrant in circumstances in which subsection 177(1.1) of the Act applies, or

    [...]

[...]

• [...]

• (2) If personal property or a service is supplied in Canada to a registrant by another person, or tangible personal property is supplied outside Canada to a registrant by another person and imported by the registrant, and the registrant is entitled to claim an input tax credit in respect of the property or service for any reporting period of the registrant, for the purposes of determining

  [...]

  for the purposes of this Part, the amount of tax under Division II or III, as the case may be, that became payable, or was paid without having become payable, by the registrant during the particular reporting period in respect of the supply or importation of the property or service is deemed to be equal to the amount determined by the formula

  [...]

• (3) Subsection (2) does not apply to a passenger vehicle or aircraft acquired or imported by a registrant who is an individual or a partnership for use as capital property of the registrant otherwise than exclusively in commercial activities of the registrant.

• [...]

• (5) For the purpose of determining, in accordance with this Part, an input tax credit of a partnership, an employer, a charity or a public institution that pays an amount as a reimbursement in respect of property or a service acquired or imported by a member of the partnership, an employee of the employer or a volunteer who has given services to the charity or public institution and in respect of which the member, employee or volunteer was liable to pay tax under Division II or III, the amount of that tax is deemed, for the purpose of applying section 175 of the Act, to be equal to the amount that would be determined under subsection (2) if that subsection applied to the acquisition or importation by the member, employee or volunteer.

[...]