Public Service Body Rebate (GST/HST) Regulations — 6
6 (1) For the purpose of section 7, the threshold amount for a fiscal year of a person is equal to the total of (a) the amount determined by the formula A × 365/B where A is the total of all consideration (other than consideration referred to in section 167.1 of the Act that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services and supplies by way of sale of real property that is capital property of the person) made by the person that became due, or was paid without having become due, to the person in the immediately preceding fiscal year (in this subsection referred to as the “base year”) of the person, and B is the number of days in the base year, and (b) the total of all amounts each of which is an amount in respect of another person (in this paragraph referred to as the “associate”) who was associated with the person at the end of the particular fiscal year of the associate that is the last fiscal year of the associate ending in the base year and is determined by the formula C × 365/D where C is the total of all consideration (other than consideration referred to in section 167.1 of the Act that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services and supplies by way of sale of real property that is capital property of the associate) made by the associate that became due, or was paid without having become due, to the associate in the particular fiscal year, and D is the number of days in the particular fiscal year. (2) For the purpose of section 7, the threshold amount for a particular fiscal quarter in a particular fiscal year of a person is equal to the total of (a) all consideration (other than consideration referred to in section 167.1 of the Act that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services and supplies by way of sale of real property that is capital property of the person) made by the person that became due, or was paid without having become due, to the person in the preceding fiscal quarters in the particular fiscal year, and (b) all amounts each of which is an amount in respect of another person (in this paragraph referred to as the “associate”) who was associated with the person at the beginning of the particular fiscal quarter and is equal to the total of all consideration (other than consideration referred to in section 167.1 of the Act that is attributable to goodwill of a business) for taxable supplies (other than supplies of financial services and supplies by way of sale of real property that is capital property of the associate) made by the associate that became due, or was paid without having become due, to the associate in the fiscal quarters of the associate that end in the particular fiscal year before the beginning of the particular fiscal quarter. (3) For the purposes of subsections (1) and (2), if consideration, or a part of it, for a taxable supply (other than a supply by way of sale of real property) made by a person in the course of activities engaged in by the person in a branch or division of the person becomes due, or is paid without having become due, to the person at a time when the branch or division is a small supplier division (within the meaning of subsection 129(1) of the Act), that consideration or part of it, as the case may be, is deemed not to be consideration for a taxable supply. (4) For the purpose of section 7, the purchase threshold for a fiscal year of a person is equal to the total of all amounts each of which (a) is an amount that became due, or was paid without having become due, by the person in the immediately preceding fiscal year of the person for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Canada by the person or was acquired outside Canada by the person and imported by the person; and (b) is either (i) included in determining the cost to the person