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Public Service Body Rebate (GST/HST) Regulations (SOR/91-37)

Regulations are current to 2020-12-28 and last amended on 2018-06-21. Previous Versions

Prescribed Property and Services

  •  (1) For the purpose of determining a rebate payable to a particular person under section 259 of the Act, a prescribed property or service is

    • (a) property or a service that is primarily for consumption, use or supply by the particular person in the course of making supplies by way of lease, licence or similar arrangement of a residential complex or a residential unit (other than supplies of short-term accommodation and supplies that are exempt supplies by reason of paragraph 6(b) or section 6.1 of Part I of Schedule V to the Act), where

      • (i) in the case of property or a service that is primarily for consumption, use or supply in the course of making supplies of residential units in a multiple unit residential complex that contains more than two residential units and

        • (A) that is owned by the particular person, or

        • (B) that has been supplied by way of lease, licence or similar arrangement to the particular person,

        all or substantially all of the residential units in the complex are supplied for the purpose of occupancy that is not restricted to

        • (C) seniors

        • (D) youths,

        • (E) students,

        • (F) individuals with a disability, individuals in distress or other individuals in need of assistance,

        • (G) individuals whose eligibility for occupancy of the complex or unit or for reduced lease payments is dependent on a means or income test,

        • (H) individuals for whose benefit no other persons, other than public sector bodies, pay consideration for the supplies of the accommodation and who either pay no consideration for the supplies or pay consideration that is significantly less than the consideration that could reasonably be expected to be paid for comparable supplies made by a person in the business of making such supplies for the purpose of earning a profit, or

        • (I) any combination of individuals described in any of clauses (C) to (H), and

      • (ii) in any other case, the principal purpose of the particular person in carrying on the activity of supplying the complex or unit is other than to provide accommodation for individuals described in any of clauses (i)(C) to (H);

    • (b) property or a service that is primarily for consumption, use or supply by the particular person in the course of making a supply of a parking space included in section 8.1 of Part I of Schedule V to the Act for a given period, if the supply is incidental to the use of land, a residential complex or a residential unit and property and services for use by the particular person primarily in the course of making supplies by way of lease, licence or similar arrangement of the land, residential complex or residential unit during the period are prescribed property or services because of paragraph (a);

    • (c) property or a service that is primarily for consumption, use or supply by the particular person in the course of making

      • (i) supplies of land, a building or a part of a building to a person other than a public sector body, where the supplies are exempt supplies by reason of section 6.1 of Part I of Schedule V to the Act, or

      • (ii) exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building;

    • (d) property or a service that is primarily for consumption, use or supply by the particular person in the course of making

      • (i) supplies of land, a building or a part of a building to a public sector body for a period, where the supplies are exempt supplies by reason of section 6.1 of Part I of Schedule V to the Act and the property or service would be a prescribed property or service by reason of paragraph (a) if the supplies of the land, building or part of a building that are made during that period by the body were made by the particular person, or

      • (ii) exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building;

    • (e) excisable goods that are acquired by the particular person for the purpose of making a supply of the excisable goods for consideration that is not included as part of the consideration for a meal supplied together with the excisable goods, except where tax is payable in respect of the supply by the particular person of the excisable goods;

    • (f) a membership in a club the main purpose of which is to provide dining, recreational or sporting facilities;

    • (g) property or a service that is acquired, imported or brought into a participating province by the particular person exclusively for the personal consumption, use or enjoyment (in this paragraph referred to as the “benefit”) of a particular individual who was, is or agrees to become an officer, employee or member of the particular person, or of another individual related to the particular individual, except if

      • (i) the particular person supplies the property or service to the particular individual or the other individual for consideration that becomes due in the year in which the property or service was acquired or imported, or brought into the participating province, as the case may be, by the particular person and that is equal to the fair market value of the property or service at the time the consideration becomes due and tax is payable in respect of the supply, or

      • (ii) if no amount were payable by the particular individual for the benefit, no amount in respect of the benefit would be included under section 6 of the Income Tax Act in computing the income of the particular individual for the purposes of that Act;

    • (h) property or a service that is supplied to another person if

      • (i) an amount is required under paragraph 6(1)(a), (e), (k) or (l) or subsection 15(1) of the Income Tax Act to be included in computing the income of the other person for the purposes of that Act, and

      • (ii) subsection 173(1) of the Excise Tax Act does not apply to the supply or the subsection does apply to the supply but no tax is payable in respect of it;

    • (i) property or a service that is deemed under section 273 of the Act to be acquired, imported or brought into a participating province by the particular person acting as the operator (within the meaning of that section) of a joint venture in respect of which an election under that section is in effect, if any of the co-venturers (within the meaning of that section) of the joint venture would not be entitled to claim a rebate under section 259 of the Act in respect of the property or service if it were otherwise acquired, imported or brought in by the co-venturer for the same purpose as that for which it is acquired, imported or brought in by the particular person on behalf of the co-venturer and if tax were payable by the co-venturer in respect of that property or service; and

    • (j) a returnable container (within the meaning assigned by section 226 of the Act) when acquired or brought into a participating province by a person in circumstances in which the person, if a registrant, would, because of subsection 226(4) of the Act, not be entitled to include tax in respect of the acquisition or bringing into the province of the container in determining an input tax credit of the person, whether the person would otherwise have been so entitled in the absence of that subsection.

  • (2) Paragraph (1)(a) applies, with such modifications as the circumstances require, in respect of property or a service for consumption, use or supply in the course of making a supply of land included in section 7 of Part I of Schedule V to the Act as if the land were a residential complex.

  • SOR/94-368, s. 4(F)
  • SOR/99-367, s. 5
  • 2018, c. 12, s. 104

Specified Provincial Percentages

Marginal note:Prescribed provinces, classes and percentages

 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) Newfoundland and Labrador, 57.14%, and

    • (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
  • SOR/2016-4, s. 1
 
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