New Harmonized Value-added Tax System Regulations, No. 2 — 31
, 13%, or (C) 315, 316, 323, 333, 334, 335, 336, 337 or 339, 30%, and (iii) in any other case, the percentage determined by the formula H/I where H is the amount that would be the specified provincial input tax credit in respect of the specified energy if the specified energy did not include specified production energy and specified research energy, and I is the amount that would be the specified provincial input tax credit in respect of the specified energy if the specified energy did not include specified research energy, (b) if an election made by the person under subsection (8) is in effect at the particular time and no election is made by the person under subsection (7) for the recapture period that includes the particular time, the amount determined by the formula J × K where J is the amount that would be the specified provincial input tax credit in respect of the specified energy if the specified energy did not include specified research energy, and K is (i) if the specified provincial input tax credit is in respect of specified energy acquired in or brought into Ontario, the production carried on by the person in Canada during the last fiscal year of the person immediately preceding the reporting period is carried on primarily in Ontario and the most significant business activity of the person carried on in Canada in that fiscal year is described in the industry classification system under the code (A) 113, 211, 212, 322, 324, 325, 327 or 331, 4%, (B) 311, 312, 313, 314, 321, 326 or 332, 13%, or (C) 315, 316, 323, 333, 334, 335, 336, 337 or 339, 30%, (ii) if the specified provincial input tax credit is in respect of specified energy acquired in or brought into British Columbia, of all the production carried on by the person in Canada during the last fiscal year of the person immediately preceding the reporting period, at least 10% is carried on in British Columbia and the most significant business activity of the person carried on in Canada in that fiscal year is described in the industry classification system under the code (A) 113, 211, 212, 322, 324, 325, 327 or 331, 4%, (B) 311, 312, 313, 314, 321, 326 or 332, 13%, or (C) 315, 316, 323, 333, 334, 335, 336, 337 or 339, 30%, (ii.1) if the specified provincial input tax credit is in respect of specified energy acquired in or brought into Prince Edward Island, the production carried on by the person in Canada during the last fiscal year of the person immediately preceding the reporting period is carried on primarily in Prince Edward Island and the most significant business activity of the person carried on in Canada in that fiscal year is described in the industry classification system under the code (A) 113, 211, 212, 322, 324, 325, 327 or 331, 4%, (B) 311, 312, 313, 314, 321, 326 or 332, 13%, or (C) 315, 316, 323, 333, 334, 335, 336, 337 or 339, 30%, and (iii) in any other case, the percentage determined by the formula L/M where L is the amount that would be the specified provincial input tax credit in respect of the specified energy if the specified energy did not include specified production energy and specified research energy, and M is the amount that would be the specified provincial input tax credit in respect of the specified energy if the specified energy did not include specified research energy, (c) if an election is made by the person under subsection (7) for the recapture period that includes the particular time and no election by the person under subsection (8) is in effect at the particular time, the amount determined by the formula N × O where N is the amount that would be the specified provincial input tax credit in respect of the specified energy if the specified energy did not include specified production energy, and O is the percentage determined by the formula P/Q where P is (i) in the case of specified energy acquired in or brought into Ontario, the total of the specified salary and wages of each employee of the person that are paid by the person