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

RELATED PROVISIONS

• — SOR/99-367, s. 9

  • • 9 (1) Section 1, subsection 5(6) and section 8 are deemed to have come into force on April 1, 1997.

    • (2) Subsection 2(1), sections 3 and 4, subsections 5(1), (4) and (5), paragraph 4(1)(h) of the Regulations, as enacted by subsection 5(7), and section 6 are deemed to have come into force on December 31, 1990 except that the reference in the said paragraph 4(1)(h) to “paragraph 6(1)(a), (e), (k) or ( l)” shall be read as a reference to “paragraph 6(1)(a) or (e)” in relation to amounts required to be included in computing income for the purposes of the Income Tax Act for the 1992 and previous taxation years.

    • (3) Subsections 2(2) and (3) and paragraph 4(1)(j) of the Regulations, as enacted by subsection 5(7), apply for the purpose of determining rebates under section 259 of the Excise Tax Act in respect of claim periods beginning after November 26, 1997.

    • (4) Paragraph 4(1)(i) of the Regulations, as enacted by subsection 5(7), applies in respect of property or services acquired or imported after December 11, 1992 or brought into a participating province after March 1997, and that paragraph shall be read, before April 1997, without reference to the bringing in of property into a participating province.

    • (5) Section 7 applies for the purpose of determining rebates under section 259 of the Excise Tax Act in respect of claim periods that are fiscal years ending after 1992 or fiscal months or fiscal quarters ending after February 1993 except that

      • (a) before April 1, 1997, the references to “(GST/HST)” in paragraphs 6(6)(a) and (7)(b), and in paragraph (d) of the description of B in subsection 8(1), of the Regulations, as enacted by section 7, shall be read as references to “(GST)”;

      • (b) paragraphs 7(1)(c) and (d) of the Regulations, as enacted by section 7, do not apply for the purpose of determining whether a person is a person who may make an election under subsection 259(12) of the Act to take effect in a fiscal year of the person beginning before July 1993; and

      • (c) paragraph 7(2)(c) of the Regulations, as enacted by section 7, does not apply for the purpose of determining whether a person ceases to be a prescribed person for the purpose of subsection 259(12) of the Act in a fiscal year of the person beginning before July 1993.

• — SOR/2010-152, s. 16

  • 16 Sections 5 and 6 apply for the purposes of determining an amount of a rebate under section 259 of the Act in respect of a claim period of a person that ends after June 2010.

• — SOR/2010-152, s. 17

  • 17 Subsections 7(1) and (3) apply for the purposes of determining an amount of a rebate under section 259 of the Act in respect of a claim period that ends after June 2006, except that if a claim period of a person includes June 30, 2006, the portion of subsection 8(1) of the Regulations after paragraph (a) is to be read as follows:

    • (b) the particular person is entitled to claim a rebate under section 259 of the Act in respect of the property or service for the claim period of the particular person that includes June 30, 2006,

    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 the 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 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 × B) + (C × D)

    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, 7/107 in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, before July 1, 2006, 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) 7/115, in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, before July 1, 2006, and

      • (ii) 8/115, in the case of tax under subsection 165(2) or section 212.1 of the Act that became payable, or was paid without having become payable, before July 1, 2006,

    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 but before July 1, 2006, 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 but before July 1, 2006, 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 but before July 1, 2006,

    • (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 but before July 1, 2006, 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 but before July 1, 2006, in connection with the supply, or

    • (f) interest, a penalty or other amount paid by the particular person during the period but before July 1, 2006, 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,

    C

    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, 6/106 in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, on or after July 1, 2006, 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) 6/114, in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, on or after July 1, 2006, and

      • (ii) 8/114, in the case of tax under subsection 165(2) or section 212.1 of the Act that became payable, or was paid without having become payable, on or after July 1, 2006, and

    D

    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 but on or after July 1, 2006, 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 but on or after July 1, 2006, 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 but on or after July 1, 2006,

    • (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 but on or after July 1, 2006, 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 but on or after July 1, 2006, in connection with the supply, or

    • (f) interest, a penalty or other amount paid by the particular person during the period but on or after July 1, 2006, 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.

• — SOR/2010-152, s. 18

  • 18 Subsections 7(2) and (4) apply for the purposes of determining an amount of a rebate under section 259 of the Act in respect of a claim period that ends after December 2007, except that if a claim period of a person includes December 31, 2007, the portion of subsection 8(1) of the Regulations after paragraph (a) is to be read as follows:

    • (b) the particular person is entitled to claim a rebate under section 259 of the Act in respect of the property or service for the claim period of the particular person that includes December 31, 2007,

    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 the 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 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 × B) + (C × D)

    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, 6/106 in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, before January 1, 2008, 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) 6/114, in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, before January 1, 2008, and

      • (ii) 8/114, in the case of tax under subsection 165(2) or section 212.1 of the Act that became payable, or was paid without having become payable, before January 1, 2008,

    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 but before January 1, 2008, 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 but before January 1, 2008, 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 but before January 1, 2008,

    • (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 but before January 1, 2008, 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 but before January 1, 2008, in connection with the supply, or

    • (f) interest, a penalty or other amount paid by the particular person during the period but before January 1, 2008, 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,

    C

    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, 5/105 in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, on or after January 1, 2008, 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) 5/113, in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, on or after January 1, 2008, and

      • (ii) 8/113, in the case of tax under subsection 165(2) or section 212.1 of the Act that became payable, or was paid without having become payable, on or after January 1, 2008, and

    D

    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 but on or after January 1, 2008, 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 but on or after January 1, 2008, 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 but on or after January 1, 2008,

    • (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 but on or after January 1, 2008, 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 but on or after January 1, 2008, in connection with the supply, or

    • (f) interest, a penalty or other amount paid by the particular person during the period but on or after January 1, 2008, 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.

• — SOR/2012-191, s. 55

  • 55 Sections 7 and 8 apply for the purpose of determining a rebate under section 259 of the Act of a person for any claim period ending after March 31, 2013, except that the rebate is to be determined as if those sections had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes April 1, 2013 in respect of

    • (a) an amount of tax that became payable by the person before April 1, 2013;

    • (b) an amount that is deemed to have been paid or collected by the person before April 1, 2013; or

    • (c) an amount that is required to be added in determining the person’s net tax as a result of

      • (i) a branch or division of the person becoming a small supplier division before April 1, 2013, or

      • (ii) the person ceasing to be a registrant before April 1, 2013.

• — SOR/2012-191, s. 56

  • 56 Section 9 applies for the purpose of determining a rebate under section 259 of the Act for any claim period beginning after 2012.

• — SOR/2013-44, s. 43

  • 43 Sections 3 and 4 apply for the purpose of determining a rebate, under section 259 of the Excise Tax Act, of a person for any claim period ending after March 31, 2013, except that the rebate is to be determined as if subsection 4(2) had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes April 1, 2013 in respect of

    • (a) an amount of tax that became payable by the person before April 1, 2013;

    • (b) an amount that is deemed to have been paid or collected by the person before April 1, 2013; or

    • (c) an amount that is required to be added in determining the person’s net tax as a result of

      • (i) a branch or division of the person becoming a small supplier division before April 1, 2013, or

      • (ii) the person ceasing to be a registrant before April 1, 2013.

• — SOR/2016-4, s. 5

  • 5 Subsections 1(1) and 2(1), (2) and (5) apply for the purpose of determining a rebate, under section 259 of the Excise Tax Act, of a person for any claim period ending after 2015, except that the rebate is to be determined as if those subsections had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes January 1, 2016 in respect of

    • (a) an amount of tax that became payable by the person before January 1, 2016;

    • (b) an amount that is deemed to have been paid or collected by the person before January 1, 2016; or

    • (c) an amount that is required to be added in determining the person’s net tax as a result of

      • (i) a branch or division of the person becoming a small supplier division before January 1, 2016, or

      • (ii) the person ceasing to be a registrant before January 1, 2016.

• — SOR/2016-4, s. 6

  • 6 Subsections 1(2) and 2(3) and (4) apply for the purpose of determining a rebate, under section 259 of the Excise Tax Act, of a person for any claim period ending after 2016, except that the rebate is to be determined as if those subsections had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes January 1, 2017 in respect of

    • (a) an amount of tax that became payable by the person before January 1, 2017;

    • (b) an amount that is deemed to have been paid or collected by the person before January 1, 2017; or

    • (c) an amount that is required to be added in determining the person’s net tax as a result of

      • (i) a branch or division of the person becoming a small supplier division before January 1, 2017, or

      • (ii) the person ceasing to be a registrant before January 1, 2017.

• — SOR/2023-161, s. 7

  • 7 Sections 1 and 2 apply for the purpose of determining a rebate, under section 259 of the Excise Tax Act, of a person for any claim period ending after 2022, except that the rebate is to be determined as if those sections had not come into force for the purpose of determining a rebate of a person for the claim period of the person that includes January 1, 2023 in respect of

    • (a) an amount of tax that became payable by the person before 2023;

    • (b) an amount that is deemed to have been paid or collected by the person before 2023; or

    • (c) an amount that is required to be added in determining the person’s net tax as a result of

      • (i) a branch or division of the person becoming a small supplier division before 2023, or

      • (ii) the person ceasing to be a registrant before 2023.