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Public Service Body Rebate (GST/HST) Regulations

Version of section 5 from 2017-01-01 to 2023-07-12:


Marginal note:Prescribed provinces, classes and percentages

 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    • (iv) [Repealed, SOR/2012-191, s. 7]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      • (D) [Repealed, SOR/2012-191, s. 7]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, 35%, 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%, and

      • (B) Nova Scotia, 83%,

      • (C) [Repealed, SOR/2012-191, s. 7]

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

      • (A) Ontario, 93%, and

      • (B) Nova Scotia, 68%,

      • (C) [Repealed, SOR/2012-191, s. 7]

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      • (C) [Repealed, SOR/2012-191, s. 7]

    • (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%.

  • SOR/99-367, s. 6
  • SOR/2010-152, s. 6
  • SOR/2012-191, s. 7
  • SOR/2013-44, s. 3
  • SOR/2016-4, s. 1

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