Public Service Body Rebate (GST/HST) Regulations — 18
18 Subsections 7 (2) and (4) apply for the purposes of determining an amount of a rebate under section 259 of the Act in respect of a claim period that ends after December 2007, except that if a claim period of a person includes December 31, 2007, the portion of subsection 8(1) of the Regulations after paragraph (a) is to be read as follows: (b) the particular person is entitled to claim a rebate under section 259 of the Act in respect of the property or service for the claim period of the particular person that includes December 31, 2007, for the purpose of determining in accordance with these Regulations the amount of a rebate under that section in respect of the property or service for the claim period of the particular person, the amount of tax under subsection 165(1) or (2) or section 212 or 212.1 of the Act, as the case may be, that became payable, or was paid without having become payable, by the particular person during the claim period in respect of the supply or importation of the property or service is deemed to be equal to the amount determined by the formula (A × B) + (C × D) where A is (a) if neither tax under subsection 165(2) of the Act nor tax under section 212.1 of the Act was payable in respect of the acquisition or importation, 6/106 in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, before January 1, 2008, and (b) if tax under subsection 165(2) or section 212.1 of the Act was payable in respect of the acquisition or importation, (i) 6/114, in the case of tax under subsection 165(1) or section 212 of the Act that became payable, or was paid without having become payable, before January 1, 2008, and (ii) 8/114, in the case of tax under subsection 165(2) or section 212.1 of the Act that became payable, or was paid without having become payable, before January 1, 2008, B is the total of all amounts each of which is (a) the consideration that became due, or was paid without having become due, by the particular person during the period but before January 1, 2008, in respect of the supply of the property or service to the particular person, (b) the tax under Division II or III of Part IX of the Act that became payable, or was paid without having become payable, by the particular person during the period but before January 1, 2008, in respect of the supply or importation of the property or service, (c) in the case of tangible personal property that was imported by the particular person, the amount of a tax or duty imposed in respect of the property under the Act (other than Part IX), the Customs Act , the Special Import Measures Act or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period but before January 1, 2008, (d) the amount of a tax, duty or fee prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations that became due, or was paid without having become due, by the particular person during the period but before January 1, 2008, in respect of the property or service, other than tax imposed under an Act of the legislature of a province to the extent that the tax is recoverable by the particular person under that Act, (e) a reasonable gratuity paid by the particular person during the period but before January 1, 2008, in connection with the supply, or (f) interest, a penalty or other amount paid by the particular person during the period but before January 1, 2008, if the amount was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue, C is (a) if neither tax under subsection 165(2) of the Act nor tax under section 212.1 of the Act was payable in respect of the acquisition or importation, 5/105 in the case of tax under subsecti