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  • (iv) [Repealed, SOR/2012-191, s. 7]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    • (D) [Repealed, SOR/2012-191, s. 7]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%,

    • (B) Nova Scotia, 83%, and

    • (C) New Brunswick, 100%,

  • (iii) in the case of a person referred to in subparagraph (b)(iii) that is resident in

    • (A) Ontario, 93%,

    • (B) Nova Scotia, 68%, and

    • (C) New Brunswick, 100%,

  • (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    • (C) [Repealed, SOR/2012-191, s. 7]

  • (iv.1) in the case of a public college that is resident in New Brunswick, 100%,

  • (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%.