Streamlined Accounting (GST/HST) Regulations — 19
o, (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 particular supply is made in a non-participating province, (ii) if the registrant makes the particular supply through a permanent establishment of the registrant in New Brunswick, Prince Edward Island or Newfoundland and Labrador, (A) 8.4%, if the particular supply is made in Ontario, (A.1) 9.2%, if the particular supply is made in Nova Scotia, (B) 10%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 1.4%, if the particular supply is made in a non-participating province, and (C.1) and (D) [Repealed, SOR/2016-212, s. 6] (iii) [Repealed, SOR/2023-161, s. 3] (iv) if subparagraphs (i) to (ii) do not apply, (A) 10.5%, if the particular supply is made in Ontario, (A.1) 11.2%, if the particular supply is made in Nova Scotia, (B) 12%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 3.6%, if the particular supply is made in a non-participating province; (iv.1) and (v) [Repealed, SOR/2016-212, s. 6] (b) in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant acting in the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 school authority, (i) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario, (A) 11%, if the particular supply is made in Ontario, (A.1) 11.8%, if the particular supply is made in Nova Scotia, (B) 12.6%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 4.2%, if the particular supply is made in a non-participating province, (C.1) and (D) [Repealed, SOR/2016-212, s. 6] (ii) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia, (A) 10.5%, if the particular supply is made in Ontario, (B) 11.3%, if the particular supply is made in Nova Scotia, (C) 12%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C.1) [Repealed, SOR/2016-212, s. 6] (D) 3.7%, if the particular supply is made in a non-participating province, (ii.1) if the registrant makes the particular supply through a permanent establishment of the registrant in New Brunswick, (A) 11.1%, if the particular supply is made in Ontario, (A.1) 11.9%, if the particular supply is made in Nova Scotia, (B) 12.7%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 4.4%, if the particular supply is made in a non-participating province, (iii) if the registrant makes the particular supply through a permanent establishment of the registrant in Prince Edward Island or Newfoundland and Labrador, (A) 8.8%, if the particular supply is made in Ontario, (A.1) 9.6%, if the particular supply is made in Nova Scotia, (B) 10.4%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 1.9%, if the particular supply is made in a non-participating province, and (C.1) [Repealed, SOR/2016-119, s. 6] (D) [Repealed, SOR/2016-212, s. 6] (iv) if subparagraphs (i) to (iii) do not apply, (A) 11.1%, if the particular supply is made in Ontario, (A.1) 11.9%, if the particular supply is made in Nova Scotia, (B) 12.7%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 4.4%, if the particular supply is made in a non-participating province; (iv.1) and (v) [Repealed, SOR/2016-212, s. 6] (c) in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant in the registrant’s capacity as a university or public college and otherwise than through a permanent establishment of the registrant in New Brunswick, (i) if