Streamlined Accounting (GST/HST) Regulations — 19
, (I) 10.5%, if the particular supply is made in Ontario, (II) 11.3%, if the particular supply is made in Nova Scotia, (III) 12%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (III.1) [Repealed, SOR/2016-212, s. 6] (IV) 3.7%, if the particular supply is made in a non-participating province, (C) if the registrant makes the particular supply through a permanent establishment of the registrant in Prince Edward Island or Newfoundland and Labrador, (I) 8.9%, if the particular supply is made in Ontario, (I.1) 9.7%, if the particular supply is made in Nova Scotia, (II) 10.5%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (III) 2%, if the particular supply is made in a non-participating province, and (III.1) [Repealed, SOR/2016-119, s. 6] (IV) [Repealed, SOR/2016-212, s. 6] (D) if clauses (A) to (C) do not apply, (I) 11.1%, if the particular supply is made in Ontario, (I.1) 11.9%, if the particular supply is made in Nova Scotia, (II) 12.7%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (III) 4.4%, if the particular supply is made in a non-participating province; (D.1) and (E) [Repealed, SOR/2016-212, s. 6] (c.1) in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant in the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 through a permanent establishment of the registrant in New Brunswick, (i) if the condition described in the portion of subparagraph (c)(i) before clause (A) is satisfied in respect of the registrant, (A) 7%, if the particular supply is made in Ontario, (A.1) 7.8%, if the particular supply is made in Nova Scotia, (B) 8.6%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 0%, if the particular supply is made in a non-participating province, and (ii) if subparagraph (i) does not apply, (A) 8.9%, if the particular supply is made in Ontario, (A.1) 9.7%, if the particular supply is made in Nova Scotia, (B) 10.5%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 2%, if the particular supply is made in a non-participating province; (c.2) 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 public college through a permanent establishment of the registrant in New Brunswick, (i) if the condition described in the portion of subparagraph (c)(i) before clause (A) is satisfied in respect of the registrant, (A) 10.9%, if the particular supply is made in Ontario, (A.1) 11.7%, if the particular supply is made in Nova Scotia, (B) 12.4%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 4.1%, if the particular supply is made in a non-participating province, and (ii) if subparagraph (i) does 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; (d) 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 an external supplier, a facility operator or a hospital authority and otherwise than through a permanent establishment of the registrant in New Brunswick, (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) 12.5%, if the particular supply is made in New Brunswick, Prince Edward Island or Newf