Public Service Body Rebate (GST/HST) Regulations

2 In these Regulations,

Act

Act means the Excise Tax Act; (Loi)

charity

charity has the meaning assigned by subsection 259(1) of the Act; (organisme de bienfaisance)

consideration

consideration, in respect of a supply, includes all amounts credited to the recipient of the supply in respect of a trade-in (within the meaning of subsection 153(4) of the Act) accepted in full or partial consideration for the supply or, if the supplier and the recipient are not dealing with each other at arm’s length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership of it is transferred to the supplier, that fair market value; (contrepartie)

federal qualifying amount

federal qualifying amount, in respect of property or a service for a claim period of a person, means the portion of an amount included in the total determined under paragraph (a) of the definition non-creditable tax charged in subsection 259(1) of the Act that is tax under subsection 165(1) or section 212 or 218 of the Act paid or payable, or deemed to have been paid or collected, by the person or that is an amount, in relation to an amount of tax under subsection 165(1) or section 212 or 218 of the Act, required to be added in determining the net tax of the person, and

• (a) that is not included in determining an input tax credit of the person,

• (b) for which it cannot reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any provision of the Act other than section 259 or under any other Act of Parliament, and

• (c) that is not included in an amount adjusted, refunded or credited to or in favour of the person for which a credit note referred to in subsection 232(3) of the Act has been received by the person or a debit note referred to in that subsection has been issued by the person; (montant fédéral admissible)

government funding

government funding of a particular person means

• (a) an amount of money (including a forgivable loan but not including any other loan or a refund, rebate or remission of, or credit in respect of, taxes, duties or fees imposed under any statute) that is readily ascertainable and is paid or payable to the particular person by a grantor

  • (i) for the purpose of financially assisting the particular person in carrying out the purposes of the particular person and not as consideration for supplies made by the particular person, or

  • (ii) as consideration for making property or services available for consumption or use by other persons (other than the grantor, individuals who are officers, employees, shareholders or members of the grantor, or persons related to the grantor or to such individuals), where supplies of the property or services made by the particular person to such other persons are exempt supplies, and

• (b) an amount of money paid or payable to the particular person by an organization (in this paragraph referred to as the “intermediary”) that received the amount from a grantor or by another organization that received the amount from an intermediary, where

  • (i) in the case of an amount that, after 1990, becomes payable or is paid to the particular person, the intermediary or the other organization, as the case may be, provides to the particular person, at the time the amount is paid to the particular person, a certificate in a form prescribed by the Minister certifying that the amount is government funding, and

  • (ii) the amount would be government funding of the particular person because of paragraph (a) if the amount were paid by the grantor directly to the particular person for the same purpose as it was paid to the particular person by the intermediary or the other organization, as the case may be, and if the reference to “grantor” in subparagraph (a)(ii) included a reference to that intermediary or other organization, as the case may be; (montant de financement public)

grantor

grantor means

• (a) a government or municipality, other than a corporation all or substantially all of whose activities are commercial activities or the supply of financial services or any combination thereof,

• (b) a corporation that is controlled by a government or by a municipality and one of the main purposes of which is to fund charitable or non-profit endeavours,

• (c) a trust, board, commission or other body that is established by a government, municipality or corporation described in paragraph (b) and one of the main purposes of which is to fund charitable or non-profit endeavours, and

• (d) a band of Indians within the meaning of any Act of Parliament; (subventionnaire)

municipality

municipality has the meaning assigned by subsection 259(1) of the Act. (municipalité)

provincial qualifying amount

provincial qualifying amount, in respect of property or a service for a claim period of a person, means the portion of an amount included in the total determined under paragraph (a) of the definition non-creditable tax charged in subsection 259(1) of the Act that is tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act paid or payable, or deemed to have been paid or collected, by the person or that is an amount, in relation to an amount of tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act, required to be added in determining the net tax of the person, and

• (a) that is not included in determining an input tax credit of the person,

• (b) for which it cannot reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any provision of the Act other than section 259 or under any other Act of Parliament, and

• (c) that is not included in an amount adjusted, refunded or credited to or in favour of the person for which a credit note referred to in subsection 232(3) of the Act has been received by the person or a debit note referred to in that subsection has been issued by the person. (montant admissible provincial)