Public Service Body Rebate (GST/HST) Regulations
8 (1) If
(a) personal property or a service is supplied in Canada to a particular person by another person or tangible personal property is supplied outside Canada to a particular person by another person and imported by the particular person, and
(b) the particular person is entitled to claim a rebate under section 259 of the Act in respect of the property or service for any claim period of the particular person,
for the purpose of determining in accordance with these Regulations the amount of a rebate under that section in respect of the property or service for a particular claim period of the particular person, the amount of tax under subsection 165(1) or (2) or section 212 or 212.1 of the Act, as the case may be, that became payable, or was paid without having become payable, by the particular person during the particular claim 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
A x B
where
- A
- is
(a) if neither tax under subsection 165(2) of the Act nor tax under section 212.1 of the Act was payable in respect of the acquisition or importation, in the case of tax payable under subsection 165(1) or section 212 of the Act, the amount determined by the formula
C/D
where
- C
- is the rate set out in subsection 165(1) of the Act, and
- D
- is the total of 100% and the percentage determined for C, and
(b) if tax under subsection 165(2) or section 212.1 of the Act was payable in respect of the acquisition or importation,
(i) in the case of tax payable under subsection 165(1) or section 212 of the Act, the amount determined by the formula
E/F
where
- E
- is the rate set out in subsection 165(1) of the Act, and
- F
- is the total of 100%, the percentage determined for E and the tax rate for the participating province in which the supply was made or, in the case of an importation, in which the particular person is resident, and
(ii) in the case of tax payable under subsection 165(2) or section 212.1 of the Act, the amount determined by the formula
G/H
where
- G
- is the tax rate for the participating province in which the supply was made or, in the case of an importation, in which the particular person is resident, and
- H
- is the total of 100%, the percentage determined for G and the rate set out in subsection 165(1) of the Act, and
- B
- is the total of all amounts each of which is
(a) the consideration that became due, or was paid without having become due, by the particular person during the period in respect of the supply of the property or service to the particular person,
(b) the tax under Division II or III of Part IX of the Act that became payable, or was paid without having become payable, by the particular person during the period in respect of the supply or importation of the property or service,
(c) in the case of tangible personal property that was imported by the particular person, the amount of a tax or duty imposed in respect of the property under the Act (other than Part IX), the Customs Act, the Special Import Measures Act or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period,
(d) the amount of a tax, duty or fee prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations that became due, or was paid without having become due, by the particular person during the period in respect of the property or service, other than tax imposed under an Act of the legislature of a province to the extent that the tax is recoverable by the particular person under that Act,
(e) a reasonable gratuity paid by the particular person during the period in connection with the supply, or
(f) interest, a penalty or other amount paid by the particular person during the period if the amount was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue.
(2) For the purpose of determining in accordance with these Regulations the amount of a rebate under section 259 of the Act payable to a partnership, employer, charity or public institution 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 of Part IX of the Act, 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 (1) if that subsection applied to the acquisition or importation by the member, employee or volunteer.
- SOR/99-367, ss. 7, 8
- SOR/2010-152, s. 7
- Date modified: