Public Service Body Rebate (GST/HST) Regulations — 5.4
ed for the purposes of section 259 of the Act to be a municipality in respect of activities (in this paragraph referred to as the “designated activities”) specified in the designation, the total of (i) 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 — by the formula A × B × C where A is 50%, B is the provincial 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 the designated activities in Newfoundland and Labrador, 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 — by the formula D × E × F where D is 50%, 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, other than activities in respect of which subparagraph (i) or any of paragraphs (c) to (h) applies, engaged in by the person in Newfoundland and Labrador, and (m) in the case of a person resident in Newfoundland and Labrador that is determined to be a municipality under paragraph (b) of the definition municipality in subsection 123(1) of the Act, the total of (i) 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 — by the formula A × B × C where A is 50%, B is the provincial 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 in Newfoundland and Labrador, 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 — by the formula D × E × F where D is 50%, 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, other than activities in respect of which subparagraph (i) or any of paragraphs (c) to (h) applies, engaged in by the person in Newfoundland and Labrador. Non-application — subsection 259(4.3) of Act (2.1) For the purposes of the new harmonized value-added tax system, subsection 259(4.3) of the Act does not apply in determining the amount of a rebate under section 259 of the Act payable to a person that is a municipality resident in Newfoundland and Labrador. Federal qualifying amount — specified supplies (3) Despite paragraphs (2)(e) and (f), if a person that is a hospital authority, a facility operator or an external supplier is the recipient of a specified supply of property in respect of which an amount of tax, at any time, becomes payable or is paid without having become payable and that amount of tax is a federal qualifying amount in respect of the property, for the purposes of determining a particular amount under either of those paragraphs in respect of the property for the claim period that includes that time, the federal qualifying amount referred to in the description of B in either of those paragraphs to be used in determining the particular amount in respect of consumption, use or supply of the property in the course of activities in respect of which either of those paragraphs applies, other than activities engaged in by the person in the course of operating a public hospital, is determined by the formula A × B where A is the amount that would, in the absence of this subsection, be determined to be the federal qualifying amount in relation to that tax; and B i