Streamlined Accounting (GST/HST) Regulations — 19
 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 supplies made in the ordinary course of business through vending machines operated by the registrant and retail establishments of the registrant (other than a restaurant, cafeteria, pub or similar establishment) at which the registrant primarily makes supplies of tangible personal property account for at least 25% of the amount determined by the formula (A + B) × (365 / C) where A is the total of all consideration for taxable supplies (other than designated supplies) made in Canada by the registrant that became due, or was paid without becoming due, to the registrant in the fiscal year of the registrant immediately preceding the particular fiscal year, B is the total of all tax under Division II that became collectible in the fiscal year of the registrant immediately before the particular fiscal year in respect of taxable supplies (other than supplies by way of sale of real property or capital assets of the registrant) made by the registrant, and C is the number of days in the fiscal year of the registrant immediately preceding the particular fiscal year, and (A) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario, (I) 10.2%, if the particular supply is made in Ontario, (I.1) 11%, if the particular supply is made in Nova Scotia, (II) 11.8%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (III) 3.3%, if the particular supply is made in a non-participating province, (III.1) and (IV) [Repealed, SOR/2016-212, s. 6] (B) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia, (I) 9.7%, if the particular supply is made in Ontario, (II) 10.5%, if the particular supply is made in Nova Scotia, (III) 11.3%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (III.1) [Repealed, SOR/2016-212, s. 6] (IV) 2.8%, if the particular supply is made in a non-participating province, (C) if the registrant makes the particular supply through a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) 7%, if the particular supply is made in Ontario, (I.1) 7.8%, if the particular supply is made in Nova Scotia, (II) 8.6%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (III) 0%, 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) 10.9%, if the particular supply is made in Ontario, (I.1) 11.7%, if the particular supply is made in Nova Scotia, (II) 12.4%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (III) 4.1%, if the particular supply is made in a non-participating province, and (D.1) and (E) [Repealed, SOR/2016-212, s. 6] (ii) when subparagraph (i) does not apply, (A) if the registrant makes the particular supply through a permanent establishment of the registrant in Ontario, (I) 10.7%, if the particular supply is made in Ontario, (I.1) 11.5%, if the particular supply is made in Nova Scotia, (II) 12.3%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (III) 3.9%, if the particular supply is made in a non-participating province, (III.1) and (IV) [Repealed, SOR/2016-212, s. 6] (B) if the registrant makes the particular supply through a permanent establishment of the registrant in Nova Scotia, (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 Islan