Streamlined Accounting (GST/HST) Regulations

19 (1) In this Part,

designated supply

designated supply means

• (a) a supply by way of sale of real property, capital assets or eligible capital property of the supplier,

• (b) a supply included in Part V of Schedule VI to the Act, and

• (c) a supply made to Her Majesty in right of a province unless Her Majesty in right of that province has agreed, under an agreement with Her Majesty in right of Canada, to pay the tax under Part IX of the Act in respect of the supply; (fourniture désignée)

retail establishment

retail establishment of a registrant means a shop or store of the registrant at which the registrant primarily carries on the business of making supplies of property or services to consumers attending at the shop or store; (établissement de détail)

specified facility operator

specified facility operator means a non-profit organization that operates, otherwise than for profit, a health care facility within the meaning of paragraph (c) of the definition of that expression in section 1 of Part II of Schedule V to the Act; (exploitant d’établissement déterminé)

specified property

specified property, in respect of a registrant, means capital assets and eligible capital property of the registrant; (bien déterminé)

specified supply

specified supply, in respect of a registrant, means

• (a) a supply by way of sale of real property,

• (b) a supply by way of sale of a specified property that has a fair market value at the time of the supply of at least $10,000,

• (c) a supply made by the registrant by way of sale of a specified property where the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the property,

• (d) a supply deemed under subsection 172(2), section 175.1 or subsection 183(5) or (6) of the Act to have been made by the registrant or a supply by the registrant to which subsection 173(1) of the Act applies,

• (e) a zero-rated supply,

• (f) a supply made outside Canada,

• (g) a supply in respect of which the recipient is not required to pay tax because of an Act of Parliament unless, in the case of a supply to Her Majesty in right of a province, Her Majesty in right of that province has agreed, under an agreement with Her Majesty in right of Canada, to pay the tax under Part IX of the Act in respect of the supply,

• (h) a supply to which subsection 177(1.1) of the Act applies, and

• (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)

(2) For the purposes of this Part, the expressions external supplier, facility operator, municipality, qualifying non-profit organization and selected public service body have the meanings assigned by section 259 of the Act.

(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,

  • (i) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario,

    • (A) 9.9%, if the particular supply is made in Ontario,

    • (B) 11.4%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 3%, if the particular supply is made in a non-participating province,

    • (C.1) and (D) [Repealed, SOR/2016-212, s. 6]

  • (ii) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia, New Brunswick or Newfoundland and Labrador,

    • (A) 8.4%, if the particular supply is made in Ontario,

    • (B) 10%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 1.4%, if the particular supply is made in a non-participating province,

    • (C.1) and (D) [Repealed, SOR/2016-212, s. 6]

  • (iii) if the registrant makes the particular supply through a permanent establishment of the registrant in Prince Edward Island,

    • (A) 7.7%, if the particular supply is made in Ontario,

    • (B) 9.3%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 0.7%, if the particular supply is made in a non-participating province, and

  • (iv) if subparagraphs (i) to (iii) do not apply,

    • (A) 10.5%, if the particular supply is made in Ontario,

    • (B) 12%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 3.6%, if the particular supply is made in a non-participating province;

  • (iv.1) and (v) [Repealed, SOR/2016-212, s. 6]

• (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,

  • (i) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario,

    • (A) 11%, if the particular supply is made in Ontario,

    • (B) 12.6%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 4.2%, if the particular supply is made in a non-participating province,

    • (C.1) and (D) [Repealed, SOR/2016-212, s. 6]

  • (ii) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia,

    • (A) 10.4%, if the particular supply is made in Ontario,

    • (B) 12%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 3.6%, if the particular supply is made in a non-participating province,

    • (C.1) and (D) [Repealed, SOR/2016-212, s. 6]

  • (iii) if the registrant makes the particular supply through a permanent establishment of the registrant in New Brunswick, Prince Edward Island or Newfoundland and Labrador,

    • (A) 8.8%, if the particular supply is made in Ontario,

    • (B) 10.4%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 1.9%, if the particular supply is made in a non-participating province, and

    • (C.1) [Repealed, SOR/2016-119, s. 6]

    • (D) [Repealed, SOR/2016-212, s. 6]

  • (iv) if subparagraphs (i) to (iii) do not apply,

    • (A) 11.1%, if the particular supply is made in Ontario,

    • (B) 12.7%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 4.4%, if the particular supply is made in a non-participating province;

  • (iv.1) and (v) [Repealed, SOR/2016-212, s. 6]

• (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,

  • (i) if supplies made in the ordinary course of business through vending machines operated by the registrant and retail establishments of the registrant (other than a restaurant, cafeteria, pub or similar establishment) at which the registrant primarily makes supplies of tangible personal property account for at least 25% of the amount determined by the formula

    (A + B) × (365 / C)

    where

    A

    is the total of all consideration for taxable supplies (other than designated supplies) made in Canada by the registrant that became due, or was paid without becoming due, to the registrant in the fiscal year of the registrant immediately preceding the particular fiscal year,

    B

    is the total of all tax under Division II that became collectible in the fiscal year of the registrant immediately before the particular fiscal year in respect of taxable supplies(other than supplies by way of sale of real property or specified property of the registrant) made by the registrant, and

    C

    is the number of days in the fiscal year of the registrant immediately preceding the particular fiscal year, and

    • (A) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario,

      • (I) 10.2%, if the particular supply is made in Ontario,

      • (II) 11.8%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

      • (III) 3.3%, if the particular supply is made in a non-participating province,

      • (III.1) and (IV) [Repealed, SOR/2016-212, s. 6]

    • (B) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia,

      • (I) 9.6%, if the particular supply is made in Ontario,

      • (II) 11.2%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

      • (III) 2.7%, if the particular supply is made in a non-participating province,

      • (III.1) and (IV) [Repealed, SOR/2016-212, s. 6]

    • (C) if the registrant makes the particular supply through a permanent establishment of the registrant in New Brunswick, Prince Edward Island or Newfoundland and Labrador,

      • (I) 7%, if the particular supply is made in Ontario,

      • (II) 8.6%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

      • (III) 0%, if the particular supply is made in a non-participating province, and

      • (III.1) [Repealed, SOR/2016-119, s. 6]

      • (IV) [Repealed, SOR/2016-212, s. 6]

    • (D) if clauses (A) to (C) do not apply,

      • (I) 10.9%, if the particular supply is made in Ontario,

      • (II) 12.4%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

      • (III) 4.1%, if the particular supply is made in a non-participating province, and

    • (D.1) and (E) [Repealed, SOR/2016-212, s. 6]

  • (ii) when subparagraph (i) does not apply,

    • (A) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario,

      • (I) 10.7%, if the particular supply is made in Ontario,

      • (II) 12.3%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

      • (III) 3.9%, if the particular supply is made in a non-participating province,

      • (III.1) and (IV) [Repealed, SOR/2016-212, s. 6]

    • (B) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia,

      • (I) 10.4%, if the particular supply is made in Ontario,

      • (II) 12%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

      • (III) 3.6%, if the particular supply is made in a non-participating province,

      • (III.1) and (IV) [Repealed, SOR/2016-212, s. 6]

    • (C) if the registrant makes the particular supply through a permanent establishment of the registrant in New Brunswick, Prince Edward Island or Newfoundland and Labrador,

      • (I) 8.9%, if the particular supply is made in Ontario,

      • (II) 10.5%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

      • (III) 2%, if the particular supply is made in a non-participating province, and

      • (III.1) [Repealed, SOR/2016-119, s. 6]

      • (IV) [Repealed, SOR/2016-212, s. 6]

    • (D) if clauses (A) to (C) do not apply,

      • (I) 11.1%, if the particular supply is made in Ontario,

      • (II) 12.7%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

      • (III) 4.4%, if the particular supply is made in a non-participating province;

    • (D.1) and (E) [Repealed, SOR/2016-212, s. 6]

• (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,

  • (i) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario,

    • (A) 11%, if the particular supply is made in Ontario,

    • (B) 12.5%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 4.2%, if the particular supply is made in a non-participating province,

    • (C.1) and (D) [Repealed, SOR/2016-212, s. 6]

  • (ii) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia,

    • (A) 10.8%, if the particular supply is made in Ontario,

    • (B) 12.4%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 4%, if the particular supply is made in a non-participating province,

    • (C.1) and (D) [Repealed, SOR/2016-212, s. 6]

  • (iii) if the registrant makes the particular supply through a permanent establishment of the registrant in New Brunswick, Prince Edward Island or Newfoundland and Labrador,

    • (A) 8.5%, if the particular supply is made in Ontario,

    • (B) 10.1%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 1.6%, if the particular supply is made in a non-participating province, and

    • (C.1) [Repealed, SOR/2016-119, s. 6]

    • (D) [Repealed, SOR/2016-212, s. 6]

  • (iv) if subparagraphs (i) to (iii) do not apply,

    • (A) 11.3%, if the particular supply is made in Ontario,

    • (B) 12.8%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 4.5%, if the particular supply is made in a non-participating province; and

  • (iv.1) and (v) [Repealed, SOR/2016-212, s. 6]

• (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,

  • (i) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario,

    • (A) 11.1%, if the particular supply is made in Ontario,

    • (B) 12.6%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 4.3%, if the particular supply is made in a non-participating province,

    • (C.1) and (D) [Repealed, SOR/2016-212, s. 6]

  • (ii) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia or New Brunswick,

    • (A) 10.5%, if the particular supply is made in Ontario,

    • (B) 12.1%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 3.7%, if the particular supply is made in a non-participating province,

    • (C.1) and (D) [Repealed, SOR/2016-212, s. 6]

  • (iii) [Repealed, SOR/2016-119, s. 6]

  • (iii.1) if the registrant makes the particular supply through a permanent establishment of the registrant in Prince Edward Island,

    • (A) 9.2%, if the particular supply is made in Ontario,

    • (B) 10.8%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 2.3%, if the particular supply is made in a non-participating province,

    • (D) [Repealed, SOR/2016-212, s. 6]

  • (iv) if the registrant makes the particular supply through a permanent establishment of the registrant in Newfoundland and Labrador,

    • (A) 9.8%, if the particular supply is made in Ontario,

    • (B) 11.4%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) [Repealed, SOR/2016-212, s. 6]

    • (C.1) [Repealed, SOR/2016-4, s. 3]

    • (D) 2.9%, if the particular supply is made in a non-participating province, and

  • (v) if subparagraphs (i) to (iv) do not apply,

    • (A) 11.5%, if the particular supply is made in Ontario,

    • (B) 13%, if the particular supply is made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador, and

    • (C) 4.7%, if the particular supply is made in a non-participating province.

    • (C.1) and (D) [Repealed, SOR/2016-212, s. 6]

(4) For the purpose of determining under subsection (3) the special quick-method rate applicable to a supply in respect of which the supplier is entitled to a deduction under subsection 234(3) of the Act,

• (a) the supply is deemed to have been made in a non-participating province; and

• (b) the supplier is deemed to have made the supply through a permanent establishment of the supplier in a non-participating province.

(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.