Public Service Body Rebate (GST/HST) Regulations — 5.4
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. 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 qualifyin