Public Service Body Rebate (GST/HST) Regulations
Marginal note:Prescribed classes — subsection 259(4.1)
5.4 (1) For the purposes of subsection 259(4.1) of the Act, the following classes of persons are prescribed:
(a) charities that are selected public service bodies;
(b) public institutions that are selected public service bodies; and
(c) qualifying non-profit organizations that are selected public service bodies.
Marginal note:Prescribed manner — subsection 259(4.1)
(2) For the purpose of subsection 259(4.1) of the Act, the rebate in respect of property or a service (other than property or a service prescribed by section 4) for a claim period of a person referred to in subsection (1) is equal to the total of
(a) 50% of the total of all federal qualifying amounts in respect of the property or service for the claim period,
(b) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula
A × B × C
where
- A
- is
(i) 0%, if the person is
(A) a selected public service body described in any of paragraphs (a) to (e) of the definition selected public service body in subsection 259(1) of the Act that is resident in the participating province (other than a public college that is resident in New Brunswick) and the specified provincial percentage applicable to that selected public service body is 0%,
(A.1) a selected public service body described in paragraph (e) of the definition selected public service body in subsection 259(1) of the Act and the participating province is Newfoundland and Labrador, or
(B) a selected public service body described in paragraph (f) or (g) of the definition selected public service body in subsection 259(1) of the Act and the participating province is Prince Edward Island or Newfoundland and Labrador, and
(ii) 50%, in any other case,
- B
- is the provincial qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the participating province,
(c) in the case of a person designated for the purposes of section 259 of the Act to be a municipality in respect of activities (in this paragraph referred to as the “designated activities”) specified in the designation that consumes, uses or supplies the property or service in the course of the designated activities, the total of
(i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is the specified percentage applicable to a municipality minus 50%,
- B
- is the federal qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of the designated activities, and
(ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula
D × E × F
where
- D
- is the greater of
(A) the specified provincial percentage applicable to a municipality resident in the participating province minus 50%, and
(B) 0%,
- E
- is the provincial qualifying amount, and
- F
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of the designated activities in the participating province,
(d) in the case of a person determined to be a municipality under paragraph (b) of the definition municipality in subsection 123(1) of the Act that consumes, uses or supplies the property or service in the course of fulfilling the person’s responsibilities as a local authority, the total of
(i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is the specified percentage applicable to a municipality minus 50%,
- B
- is the federal qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority, and
(ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula
D × E × F
where
- D
- is the greater of
(A) the specified provincial percentage applicable to a municipality resident in the participating province minus 50%, and
(B) 0%,
- E
- is the provincial qualifying amount, and
- F
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority in the participating province,
(e) in the case of a person that, acting in the person’s capacity as a hospital authority, consumes, uses or supplies the property or service in the course of activities engaged in by the person in the course of operating a public hospital, of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, the total of
(i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is the specified percentage applicable to a hospital authority minus 50%,
- B
- is the federal qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a public hospital, of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, and
(ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula
D × E × F
where
- D
- is the greater of
(A) the specified provincial percentage applicable to a hospital authority resident in the participating province minus 50%, and
(B) 0%,
- E
- is the provincial qualifying amount, and
- F
- is
(A) if the participating province is Ontario, the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person
(I) in the course of operating a public hospital in the participating province or of operating a qualifying facility in the participating province for use in making facility supplies, or
(II) in the participating province in the course of making facility supplies, ancillary supplies or home medical supplies, and
(B) in any other case, the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a public hospital in the participating province,
(f) in the case of a person that, acting in the person’s capacity as a facility operator or external supplier, consumes, uses or supplies the property or service in the course of activities engaged in by the person in the course of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, the total of
(i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is the specified percentage applicable to a facility operator or external supplier minus 50%,
- B
- is the federal qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, and
(ii) all amounts, each of which is an amount determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula
D × E × F
where
- D
- is the greater of
(A) the specified provincial percentage applicable to a facility operator or external supplier resident in the participating province minus 50%, and
(B) 0%,
- E
- is the provincial qualifying amount, and
- F
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person
(A) in the course of operating a qualifying facility in the participating province for use in making facility supplies, or
(B) in the participating province in the course of making facility supplies, ancillary supplies or home medical supplies,
(g) in the case of a person that, acting in the person’s capacity as a school authority, consumes, uses or supplies the property or service in activities engaged in by the person in the course of operating an elementary or secondary school, the total of
(i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is the specified percentage applicable to a school authority minus 50%,
- B
- is the federal qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating an elementary or secondary school, and
(ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province in which the person is resident — by the formula
D × E × F
where
- D
- is the greater of
(A) the specified provincial percentage applicable to a school authority resident in the participating province minus 50%, and
(B) 0%,
- E
- is the provincial qualifying amount, and
- F
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating an elementary or secondary school in the participating province,
(h) in the case of a person that, acting in the person’s capacity as a university or public college, consumes, uses or supplies the property or service in activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution or of operating a post-secondary college or post-secondary technical institute, the total of
(i) all amounts, each of which is determined — in relation to a federal qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is the specified percentage applicable to a university or public college minus 50%,
- B
- is the federal qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution or of operating a post-secondary college or post-secondary technical institute, and
(ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period for each participating province (other than New Brunswick) in which the person is resident — by the formula
D × E × F
where
- D
- is the greater of
(A) the specified provincial percentage applicable to a university or public college resident in the participating province minus 50%, and
(B) 0%,
- E
- is the provincial qualifying amount, and
- F
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of operating a recognized degree-granting institution, a college affiliated with, or research body of, such an institution or of operating a post-secondary college or post-secondary technical institute in the participating province,
(i) in the case of a person resident in Ontario, the total of all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is 32%,
- B
- is the provincial qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service, in the course of activities, other than activities in respect of which any of paragraphs (c) to (h) applies, engaged in by the person in Ontario,
(j) in the case of a person resident in New Brunswick that is a public college, the total of all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is 50%,
- B
- is the provincial qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service, in the course of activities engaged in by the person in the course of operating a post-secondary college or post-secondary technical institute in New Brunswick,
(k) in the case of a person resident in Prince Edward Island, the total of all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is 50%,
- B
- is the provincial qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service, in the course of activities, other than activities in respect of which any of paragraphs (c) to (h) applies, engaged in by the person in Prince Edward Island,
(l) in the case of a person resident in Newfoundland and Labrador that is designated for the purposes of section 259 of the Act to be a municipality in respect of activities (in this paragraph referred to as the “designated activities”) specified in the designation, the total of
(i) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is 50%,
- B
- is the provincial qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of the designated activities in Newfoundland and Labrador, and
(ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula
D × E × F
where
- D
- is 50%,
- E
- is the provincial qualifying amount, and
- F
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service, in the course of activities, other than activities in respect of which subparagraph (i) or any of paragraphs (c) to (h) applies, engaged in by the person in Newfoundland and Labrador, and
(m) in the case of a person resident in Newfoundland and Labrador that is determined to be a municipality under paragraph (b) of the definition municipality in subsection 123(1) of the Act, the total of
(i) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula
A × B × C
where
- A
- is 50%,
- B
- is the provincial qualifying amount, and
- C
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service in the course of activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority in Newfoundland and Labrador, and
(ii) all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of the property or service for the claim period — by the formula
D × E × F
where
- D
- is 50%,
- E
- is the provincial qualifying amount, and
- F
- is the extent (expressed as a percentage) to which the person intended, at the relevant time, to consume, use or supply the property or service, in the course of activities, other than activities in respect of which subparagraph (i) or any of paragraphs (c) to (h) applies, engaged in by the person in Newfoundland and Labrador.
Marginal note:Non-application — subsection 259(4.3) of Act
(2.1) For the purposes of the new harmonized value-added tax system, subsection 259(4.3) of the Act does not apply in determining the amount of a rebate under section 259 of the Act payable to a person that is a municipality resident in Newfoundland and Labrador.
Marginal note:Federal qualifying amount — specified supplies
(3) Despite paragraphs (2)(e) and (f), if a person that is a hospital authority, a facility operator or an external supplier is the recipient of a specified supply of property in respect of which an amount of tax, at any time, becomes payable or is paid without having become payable and that amount of tax is a federal qualifying amount in respect of the property, for the purposes of determining a particular amount under either of those paragraphs in respect of the property for the claim period that includes that time, the federal qualifying amount referred to in the description of B in either of those paragraphs to be used in determining the particular amount in respect of consumption, use or supply of the property in the course of activities in respect of which either of those paragraphs applies, other than activities engaged in by the person in the course of operating a public hospital, is determined by the formula
A × B
where
- A
- is the amount that would, in the absence of this subsection, be determined to be the federal qualifying amount in relation to that tax; and
- B
- is the amount determined by the formula
(C - D) / C
where
- C
- is the fair market value of the property at the time the specified supply is made, and
- D
- is the fair market value of the property on January 1, 2005.
- SOR/2010-152, s. 6
- SOR/2012-191, s. 8
- SOR/2013-44, s. 4
- SOR/2016-4, s. 2
- SOR/2023-161, s. 2
- SOR/2024-151, s. 2
- Date modified: