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