Public Service Body Rebate (GST/HST) Regulations — 5.2
Prescribed classes — subsection 259(3) 5.2 (1) For the purposes of paragraph 259(3)(b) of the Act, the following classes of persons are prescribed: (a) charities that are not selected public service bodies and that are resident in two or more provinces; (b) qualifying non-profit organizations that are not selected public service bodies and that are resident in two or more provinces; and (c) selected public service bodies that are neither charities nor qualifying non-profit organizations and that are resident in two or more provinces. Prescribed manner — subsection 259(3) (2) For the purpose of determining an amount of a rebate under subsection 259(3) of the Act in respect of a claim period of a person referred to in subsection (1), the amount under paragraph 259(3)(b) of the Act is equal to the total of all amounts, each of which is determined — in relation to a provincial qualifying amount in respect of property or a service (other than property or a service prescribed by section 4) for the claim period for each participating province in which the person is resident — by the formula A × B × C where A is the specified provincial percentage applicable to the person in relation to the participating province; 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. Selected public service bodies (3) If a person brings tangible personal property into a participating province on or after a day that is the later of July 1, 2010 and the day on which this section is first published in the Canada Gazette , subsection 259(7) of the Act is adapted as follows: (7) If a selected public service body acquires, imports or brings into a participating province property or a service primarily for consumption, use or supply in the course of activities engaged in by another selected public service body, for the purpose of determining the amount of a rebate under this section to the body in respect of the non-creditable tax charged in respect of the property or service for any claim period of the body, the body is deemed to be engaged in those activities. Selected public service bodies (4) If a person brings tangible personal property into a participating province on or after a day that is the later of July 1, 2010 and the day on which this section is first published in the Canada Gazette , subsection 259(8) of the Act is adapted as follows: (8) If a person acquires, imports or brings into a participating province property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body described in any of paragraphs (a) to (g) of the definition selected public service body in subsection (1), the amount of any rebate under this section to the person in respect of the non-creditable tax charged in respect of the property or service for a claim period shall be determined as if the person were not a selected public service body described in any other of those paragraphs. Selected public service bodies (5) If a person that is a selected public service body acquires, imports or brings into a participating province property or a service primarily for consumption, use or supply in the course of activities engaged in by another selected public service body, for the purposes of applying subsection (2) to the person in relation to a provincial qualifying amount in respect of the property or service for a claim period of the person, the person is deemed to be engaged in those activities. Selected public service bodies (6) If a person acquires, imports or brings into a participating province property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public se