Public Service Body Rebate (GST/HST) Regulations
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(iv) [Repealed, SOR/2012-191, s. 7]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(D) [Repealed, SOR/2012-191, s. 7]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, 50%, 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(C) [Repealed, SOR/2012-191, s. 7]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(C) [Repealed, SOR/2012-191, s. 7]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(C) [Repealed, SOR/2012-191, s. 7]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
- SOR/2023-161, s. 1
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