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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

Apportionment of Rebate

Marginal note:Extent of use, consumption or supply — relevant time

 Where reference is made to a relevant time in subsection 5.2(2), 5.3(2) or 5.4(2) for the purposes of determining the extent to which a person intended to consume, use or supply property or a service in the course of certain activities in relation to a federal qualifying amount or provincial qualifying amount in respect of the property or service, the relevant time is

  • (a) in the case of a federal qualifying amount or provincial qualifying amount that is an amount of tax in respect of a supply made to, or an importation or bringing into a participating province of the property by, the person at any time, that time;

  • (b) in the case of a federal qualifying amount or provincial qualifying amount that is an amount deemed to have been paid or collected at any time by the person, that time;

  • (c) in the case of a federal qualifying amount or provincial qualifying amount that is an amount required to be added under subsection 129(7) of the Act in determining the person’s net tax as a result of a branch or division of the person becoming a small supplier division at any time, that time; and

  • (d) in the case of a federal qualifying amount or provincial qualifying amount that is an amount required to be added under paragraph 171(4)(b) of the Act in determining the person’s net tax as a result of the person ceasing, at any time, to be a registrant, that time.

  • SOR/2010-152, s. 6

Marginal note:Prescribed classes — subsection 259(3)

  •  (1) For the purposes of paragraph 259(3)(b) of the Act, the following classes of persons are prescribed:

    • (a) charities that are not selected public service bodies and that are resident in two or more provinces;

    • (b) qualifying non-profit organizations that are not selected public service bodies and that are resident in two or more provinces; and

    • (c) selected public service bodies that are neither charities nor qualifying non-profit organizations and that are resident in two or more provinces.

  • Marginal note:Prescribed manner — subsection 259(3)

    (2) For the purpose of determining an amount of a rebate under subsection 259(3) of the Act in respect of a claim period of a person referred to in subsection (1), the amount under paragraph 259(3)(b) of the Act is equal to the total of all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of property or a service (other than property or a service prescribed by section 4) for the claim period for each participating province in which the person is resident — by the formula

    A × B × C

    where

    A
    is the specified provincial percentage applicable to the person in relation to the participating province;
    B
    is the provincial qualifying amount; and
    C
    is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the participating province.
  • Marginal note:Selected public service bodies

    (3) If a person brings tangible personal property into a participating province on or after a day that is the later of July 1, 2010 and the day on which this section is first published in the Canada Gazette, subsection 259(7) of the Act is adapted as follows:

    • (7) If a selected public service body acquires, imports or brings into a participating province property or a service primarily for consumption, use or supply in the course of activities engaged in by another selected public service body, for the purpose of determining the amount of a rebate under this section to the body in respect of the non-creditable tax charged in respect of the property or service for any claim period of the body, the body is deemed to be engaged in those activities.

  • Marginal note:Selected public service bodies

    (4) If a person brings tangible personal property into a participating province on or after a day that is the later of July 1, 2010 and the day on which this section is first published in the Canada Gazette, subsection 259(8) of the Act is adapted as follows:

    • (8) If a person acquires, imports or brings into a participating province property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body described in any of paragraphs (a) to (g) of the definition selected public service body in subsection (1), the amount of any rebate under this section to the person in respect of the non-creditable tax charged in respect of the property or service for a claim period shall be determined as if the person were not a selected public service body described in any other of those paragraphs.

  • Marginal note:Selected public service bodies

    (5) If a person that is a selected public service body acquires, imports or brings into a participating province property or a service primarily for consumption, use or supply in the course of activities engaged in by another selected public service body, for the purposes of applying subsection (2) to the person in relation to a provincial qualifying amount in respect of the property or service for a claim period of the person, the person is deemed to be engaged in those activities.

  • Marginal note:Selected public service bodies

    (6) If a person acquires, imports or brings into a participating province property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body described in any of paragraphs (a) to (g) of the definition selected public service body in subsection 259(1) of the Act, the amount determined under subsection (2) in relation to a provincial qualifying amount in respect of the property or service for a claim period shall be determined as if the person were not a selected public service body described in any other of those paragraphs.

  • SOR/2010-152, s. 6

Marginal note:Prescribed classes — subsection 259(4)

  •  (1) For the purposes of paragraph 259(4)(b) of the Act, persons that are resident in two or more provinces are persons of a prescribed class.

  • Marginal note:Prescribed manner — subsection 259(4)

    (2) For the purpose of determining an amount of a rebate under subsection 259(4) of the Act in respect of a claim period of a person referred to in subsection (1), the amount determined under paragraph 259(4)(b) of the Act is equal to the total of all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of property or a service for the claim period for each participating province in which the person is resident — by the formula

    A × B × C

    where

    A
    is the specified provincial percentage applicable to a municipality resident in the participating province;
    B
    is the provincial qualifying amount; and
    C
    is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of the designated activities in the participating province.
  • SOR/2010-152, s. 6

Marginal note:Prescribed classes — subsection 259(4.1)

  •  (1) For the purposes of subsection 259(4.1) of the Act, the following classes of persons are prescribed:

    • (a) charities that are selected public service bodies;

    • (b) public institutions that are selected public service bodies; and

    • (c) qualifying non-profit organizations that are selected public service bodies.

  • Marginal note:Prescribed manner — subsection 259(4.1)

    (2) For the purpose of subsection 259(4.1) of the Act, the rebate in respect of property or a service (other than property or a service prescribed by section 4) for a claim period of a person referred to in subsection (1) is equal to the total of

    • (a) 50% of the total of all federal qualifying amounts in respect of the property or service for the claim period,

    • (b) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula

      A × B × C

      where

      A
      is
      • (i) 0%, if the person is

        • (A) a selected public service body described in any of paragraphs (a) to (e) of the definition selected public service body in subsection 259(1) of the Act that is resident in the participating province and the specified provincial percentage applicable to that selected public service body is 0%,

        • (A.1) a selected public service body described in paragraph (e) of the definition selected public service body in subsection 259(1) of the Act and the participating province is Newfoundland and Labrador, or

        • (B) a selected public service body described in paragraph (f) or (g) of the definition selected public service body in subsection 259(1) of the Act and the participating province is Prince Edward Island or Newfoundland and Labrador, and

      • (ii) 50%, in any other case,

      B
      is the provincial qualifying amount, and
      C
      is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the participating province,
    • (c) in the case of a person designated for the purposes of section 259 of the Act to be a municipality in respect of activities (in this paragraph referred to as the “designated activities”) specified in the designation that consumes, uses or supplies the property or service in the course of the designated activities, the total of

      • (i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula

        A × B × C

        where

        A
        is the specified percentage applicable to a municipality minus 50%,
        B
        is the federal qualifying amount, and
        C
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of the designated activities, and
      • (ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula

        D × E × F

        where

        D
        is the greater of
        • (A) the specified provincial percentage applicable to a municipality resident in the participating province minus 50%, and

        • (B) 0%,

        E
        is the provincial qualifying amount, and
        F
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of the designated activities in the participating province,
    • (d) in the case of a person determined to be a municipality under paragraph (b) of the definition municipality in subsection 123(1) of the Act that consumes, uses or supplies the property or service in the course of fulfilling the person’s responsibilities as a local authority, the total of

      • (i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula

        A × B × C

        where

        A
        is the specified percentage applicable to a municipality minus 50%,
        B
        is the federal qualifying amount, and
        C
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority, and
      • (ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula

        D × E × F

        where

        D
        is the greater of
        • (A) the specified provincial percentage applicable to a municipality resident in the participating province minus 50%, and

        • (B) 0%,

        E
        is the provincial qualifying amount, and
        F
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority in the participating province,
    • (e) in the case of a person that, acting in the person’s capacity as a hospital authority, consumes, uses or supplies the property or service in the course of activities engaged in by the person in the course of operating a public hospital, of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, the total of

      • (i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula

        A × B × C

        where

        A
        is the specified percentage applicable to a hospital authority minus 50%,
        B
        is the federal qualifying amount, and
        C
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a public hospital, of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, and
      • (ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula

        D × E × F

        where

        D
        is the greater of
        • (A) the specified provincial percentage applicable to a hospital authority resident in the participating province minus 50%, and

        • (B) 0%,

        E
        is the provincial qualifying amount, and
        F
        is
        • (A) if the participating province is Ontario, the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person

          • (I) in the course of operating a public hospital in the participating province or of operating a qualifying facility in the participating province for use in making facility supplies, or

          • (II) in the participating province in the course of making facility supplies, ancillary supplies or home medical supplies, and

        • (B) in any other case, the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a public hospital in the participating province,

    • (f) in the case of a person that, acting in the person’s capacity as a facility operator or external supplier, consumes, uses or supplies the property or service in the course of activities engaged in by the person in the course of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, the total of

      • (i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula

        A × B × C

        where

        A
        is the specified percentage applicable to a facility operator or external supplier minus 50%,
        B
        is the federal qualifying amount, and
        C
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, and
      • (ii) all amounts, each of which is an amount determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula

        D × E × F

        where

        D
        is the greater of
        • (A) the specified provincial percentage applicable to a facility operator or external supplier resident in the participating province minus 50%, and

        • (B) 0%,

        E
        is the provincial qualifying amount, and
        F
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person
        • (A) in the course of operating a qualifying facility in the participating province for use in making facility supplies, or

        • (B) in the participating province in the course of making facility supplies, ancillary supplies or home medical supplies,

    • (g) in the case of a person that, acting in the person’s capacity as a school authority, consumes, uses or supplies the property or service in activities engaged in by the person in the course of operating an elementary or secondary school, the total of

      • (i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula

        A × B × C

        where

        A
        is the specified percentage applicable to a school authority minus 50%,
        B
        is the federal qualifying amount, and
        C
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating an elementary or secondary school, and
      • (ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula

        D × E × F

        where

        D
        is the greater of
        • (A) the specified provincial percentage applicable to a school authority resident in the participating province minus 50%, and

        • (B) 0%,

        E
        is the provincial qualifying amount, and
        F
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating an elementary or secondary school in the participating province,
    • (h) in the case of a person that, acting in the person’s capacity as a university or public college, consumes, uses or supplies the property or service in activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution or of operating a post-secondary college or post-secondary technical institute, the total of

      • (i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula

        A × B × C

        where

        A
        is the specified percentage applicable to a university or public college minus 50%,
        B
        is the federal qualifying amount, and
        C
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution or of operating a post-secondary college or post-secondary technical institute, and
      • (ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula

        D × E × F

        where

        D
        is the greater of
        • (A) the specified provincial percentage applicable to a university or public college resident in the participating province minus 50%, and

        • (B) 0%,

        E
        is the provincial qualifying amount, and
        F
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution or of operating a post-secondary college or post-secondary technical institute in the participating province,
    • (i) in the case of a person resident in Ontario, the total of all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula

      A × B × C

      where

      A
      is 32%,
      B
      is the provincial qualifying amount, and
      C
      is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service, in the course of activities, other than activities in respect of which any of paragraphs (c) to (h) applies, engaged in by the person in Ontario,
    • (j) [Repealed, SOR/2012-191, s. 8]

    • (k) in the case of a person resident in Prince Edward Island, the total of all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula

      A × B × C

      where

      A
      is 35%,
      B
      is the provincial qualifying amount, and
      C
      is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service, in the course of activities, other than activities in respect of which any of paragraphs (c) to (h) applies, engaged in by the person in Prince Edward Island,
    • (l) in the case of a person resident in Newfoundland and Labrador that is designated for the purposes of section 259 of the Act to be a municipality in respect of activities (in this paragraph referred to as the “designated activities”) specified in the designation, the total of

      • (i) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula

        A × B × C

        where

        A
        is 50%,
        B
        is the provincial qualifying amount, and
        C
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of the designated activities in Newfoundland and Labrador, and
      • (ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula

        D × E × F

        where

        D
        is 50%,
        E
        is the provincial qualifying amount, and
        F
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service, in the course of activities, other than activities in respect of which subparagraph (i) or any of paragraphs (c) to (h) applies, engaged in by the person in Newfoundland and Labrador, and
    • (m) in the case of a person resident in Newfoundland and Labrador that is determined to be a municipality under paragraph (b) of the definition municipality in subsection 123(1) of the Act, the total of

      • (i) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula

        A × B × C

        where

        A
        is 50%,
        B
        is the provincial qualifying amount, and
        C
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority in Newfoundland and Labrador, and
      • (ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula

        D × E × F

        where

        D
        is 50%,
        E
        is the provincial qualifying amount, and
        F
        is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service, in the course of activities, other than activities in respect of which subparagraph (i) or any of paragraphs (c) to (h) applies, engaged in by the person in Newfoundland and Labrador.
  • Marginal note:Non-application — subsection 259(4.3) of Act

    (2.1) For the purposes of the new harmonized value-added tax system, subsection 259(4.3) of the Act does not apply in determining the amount of a rebate under section 259 of the Act payable to a person that is a municipality resident in Newfoundland and Labrador.

  • Marginal note:Federal qualifying amount — specified supplies

    (3) Despite paragraphs (2)(e) and (f), if a person that is a hospital authority, a facility operator or an external supplier is the recipient of a specified supply of property in respect of which an amount of tax, at any time, becomes payable or is paid without having become payable and that amount of tax is a federal qualifying amount in respect of the property, for the purposes of determining a particular amount under either of those paragraphs in respect of the property for the claim period that includes that time, the federal qualifying amount referred to in the description of B in either of those paragraphs to be used in determining the particular amount in respect of consumption, use or supply of the property in the course of activities in respect of which either of those paragraphs applies, other than activities engaged in by the person in the course of operating a public hospital, is determined by the formula

    A × B

    where

    A
    is the amount that would, in the absence of this subsection, be determined to be the federal qualifying amount in relation to that tax; and
    B
    is the amount determined by the formula

    (C - D) / C

    where

    C
    is the fair market value of the property at the time the specified supply is made, and
    D
    is the fair market value of the property on January 1, 2005.
  • SOR/2010-152, s. 6
  • SOR/2012-191, s. 8
  • SOR/2013-44, s. 4
  • SOR/2016-4, s. 2
 
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