Streamlined Accounting (GST/HST) Regulations — 15
 if the supply is made in Nova Scotia, (B) 5%, if the supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 0%, if the supply is made in a non-participating province, and (C.1) and (D) [Repealed, SOR/2016-212, s. 4] (iii) if the registrant makes the supply through a permanent establishment of the registrant in a non-participating province, (A) 8.8%, if the supply is made in Ontario, (A.1) 9.6%, if the supply is made in Nova Scotia, (B) 10.4%, if the supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 1.8%, if the supply is made in a non-participating province; and (iii.1) and (iv) [Repealed, SOR/2016-212, s. 4] (b) in any other case, (i) if the registrant makes the supply through a permanent establishment of the registrant in Ontario, (A) 8.8%, if the supply is made in Ontario, (A.1) 9.6%, if the supply is made in Nova Scotia, (B) 10.4%, if the supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 1.8%, if the supply is made in a non-participating province, (C.1) and (D) [Repealed, SOR/2016-212, s. 4] (i.1) if the registrant makes the supply through a permanent establishment of the registrant in Nova Scotia, (A) 8.6%, if the supply is made in Ontario, (B) 9.4%, if the supply is made in Nova Scotia, (C) 10.2%, if the supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (D) 1.6%, if the supply is made in a non-participating province, (ii) if the registrant makes the supply through a permanent establishment of the registrant in New Brunswick, Prince Edward Island or Newfoundland and Labrador, (A) 8.4%, if the supply is made in Ontario, (A.1) 9.2%, if the supply is made in Nova Scotia, (B) 10%, if the supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 1.4%, if the supply is made in a non-participating province, and (C.1) and (D) [Repealed, SOR/2016-212, s. 4] (iii) if the registrant makes the supply through a permanent establishment of the registrant in a non-participating province, (A) 10.5%, if the supply is made in Ontario, (A.1) 11.3%, if the supply is made in Nova Scotia, (B) 12%, if the supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 3.6%, if the supply is made in a non-participating province. (iii.1) and (iv) [Repealed, SOR/2016-212, s. 4] (5.01) For the purpose of determining under subsection (5) the quick-method rate applicable to a supply in respect of which the supplier is entitled to a deduction under subsection 234(3) of the Act, the supply is deemed to have been made in a non-participating province through a permanent establishment of the supplier in a non-participating province. (5.02) For the purpose of determining under subsection (5) the quick-method rate of a registrant for a reporting period applicable to supplies made by the registrant through a permanent establishment of the registrant, the registrant may (a) if substantially all of the specified supplies made by the registrant in the reporting period through that permanent establishment are made in a participating province, treat all of the specified supplies made by the registrant in the reporting period through that establishment as having been made in the participating province; and (b) if substantially all of the specified supplies made by the registrant in the reporting period through that permanent establishment are made in non-participating provinces, treat all of the specified supplies made by the registrant in the reporting period through that establishment as having been made in a non-participating province. (5.1) The net specified supplies of a registrant for a reporting period of the registrant is the amount determined by the formula A – B where A is the total of (a) all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant in the repor