Streamlined Accounting (GST/HST) Regulations — 19
19 (1) In this Part, designated supply means (a) a supply by way of sale of real property or capital assets of the supplier, (b) a supply included in Part V of Schedule VI to the Act, and (c) a supply made to Her Majesty in right of a province unless Her Majesty in right of that province has agreed, under an agreement with Her Majesty in right of Canada, to pay the tax under Part IX of the Act in respect of the supply; ( fourniture désignée ) retail establishment of a registrant means a shop or store of the registrant at which the registrant primarily carries on the business of making supplies of property or services to consumers attending at the shop or store; ( établissement de détail ) specified facility operator means a non-profit organization that operates, otherwise than for profit, a health care facility within the meaning of paragraph (c) of the definition of that expression in section 1 of Part II of Schedule V to the Act; ( exploitant d’établissement déterminé ) specified property [Repealed, 2016, c. 12, s. 98] specified supply , in respect of a registrant, means (a) a supply by way of sale of real property, (b) a supply by way of sale of a capital asset of the registrant that has a fair market value at the time of the supply of at least $10,000, (c) a supply made by the registrant by way of sale of a capital asset of the registrant if the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the capital asset, (d) a supply deemed under subsection 172(2), section 175.1 or subsection 183(5) or (6) of the Act to have been made by the registrant or a supply by the registrant to which subsection 173(1) of the Act applies, (e) a zero-rated supply, (f) a supply made outside Canada, (g) a supply in respect of which the recipient is not required to pay tax because of an Act of Parliament unless, in the case of a supply to Her Majesty in right of a province, Her Majesty in right of that province has agreed, under an agreement with Her Majesty in right of Canada, to pay the tax under Part IX of the Act in respect of the supply, (h) a supply to which subsection 177(1.1) of the Act applies, and (i) a supply deemed under subsection 177(1) or (1.2) of the Act to have been made by a registrant acting as an agent for another person. ( fourniture déterminée ) (2) For the purposes of this Part, the expressions external supplier , facility operator , municipality , qualifying non-profit organization and selected public service body have the meanings assigned by section 259 of the Act. (3) Subject to this Part, the special quick-method rate of a registrant that applies, for a reporting period in a particular fiscal year of the registrant, in respect of a particular supply made by the registrant is (a) in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant acting in the registrant’s capacity as a specified facility operator, a qualifying non-profit organization, or a charity that is designated under section 178.7 of the Act, and not as a selected public service body, (i) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario, (A) 9.9%, if the particular supply is made in Ontario, (A.1) 10.6%, if the particular supply is made in Nova Scotia, (B) 11.4%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 3%, if the particular supply is made in a non-participating province, (C.1) and (D) [Repealed, SOR/2016-212, s. 6] (i.1) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia, (A) 8.6%, if the particular supply is made in Ontario, (B) 9.4%, if the particular supply is made in Nova Scotia, (C) 10.2%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (D) 1.6%, if the part