Public Service Body Rebate (GST/HST) Regulations — 5.4
s the property or service in the course of fulfilling the person’s responsibilities as a local authority, 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 municipality 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 fulfilling the person’s responsibilities as a local authority, 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 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 municipality 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 fulfilling the person’s responsibilities as a local authority in the participating province, (e) in the case of a person that, acting in the person’s capacity as a hospital authority, consumes, uses or supplies the property or service in the course of activities engaged in by the person in the course of operating a public hospital, of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, 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 hospital authority 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 public hospital, of operating a qualifying facility for use in making facility supplies or of making facility supplies, ancillary supplies or home medical supplies, 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 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 hospital authority resident in the participating province minus 50%, and (B) 0%, E is the provincial qualifying amount, and F is (A) if the participating province is Ontario, 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 (I) in the course of operating a public hospital in the participating province or of operating a qualifying facility in the participating province for use in making facility supplies, or (II) in the participating province in the course of making facility supplies, ancillary supplies or home medical supplies, and (B) in any other case, 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 public hospital in the participating province, (f) in the case of a person that, acting in the person’s capacity as a facility operator or external supplier, consumes, uses or supplies the property or