Excise Tax Act — E-15 259
during the fiscal year of the person in which the supply is made; ( subvention admissible ) selected public service body means (a) a hospital authority, (b) a school authority that is established and operated otherwise than for profit, (c) a university that is established and operated otherwise than for profit, (d) a public college that is established and operated otherwise than for profit, (e) a municipality, (f) a facility operator, or (g) an external supplier; ( organisme déterminé de services publics ) specified activities means activities referred to in any of clauses (4.1)(b)(iii)(B) to (D), other than the operation of a public hospital; ( activités déterminées ) specified percentage means (a) in the case of a charity or a qualifying non-profit organization that is not a selected public service body, 50%, (b) in the case of a hospital authority, a facility operator or an external supplier, 83%, (c) in the case of a school authority, 68%, (d) in the case of a university or public college, 67%, and (e) in the case of a municipality, 100%; ( pourcentage établi ) specified provincial percentage means (a) in the case of a charity, or a qualifying non-profit organization, that is not a selected public service body and that is resident in a participating province, 50%, (b) in the case of a hospital authority resident in Nova Scotia, 83%, (c) in the case of a school authority resident in Nova Scotia, 68%, (d) in the case of a university or public college resident in Nova Scotia, 67%, (e) in the case of a municipality resident in Nova Scotia or New Brunswick, 57.14%, (f) despite any of paragraphs (a) to (e), if there is a sales tax harmonization agreement with the government of a participating province that allows for rebates in respect of public service bodies relating to the new harmonized value-added tax system in respect of the participating province and if the participating province is prescribed for the purposes of this paragraph, in the case of a person of a prescribed class resident in the participating province, the prescribed percentage for that class in respect of the participating province, and (g) in any other case, 0%; ( pourcentage provincial établi ) specified supply of property of a person means (a) a taxable supply made to the person at any time after December 31, 2004, of property that was owned on that day by the person or by another person who is related to the person at that time, or (b) a taxable supply that the person is deemed under subsection 211(4) to have made after December 30, 2004, of property that was, on that day, owned by the person, or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made. ( fourniture déterminée ) Qualifying non-profit organization (2) For the purposes of this section, a person is a qualifying non-profit organization at any time in a fiscal year of the person if, at that time, the person is a non-profit organization and the percentage of government funding of the person for the year is at least 40%. Qualifying facilities (2.1) For the purposes of this section, a facility, or part of a facility, other than a public hospital, is a qualifying facility for a fiscal year, or any part of a fiscal year, of the operator of the facility or part, if (a) supplies of services that are ordinarily rendered during that fiscal year or part to the public at the facility or part would be facility supplies if the references in the definition facility supply in subsection (1) to “public hospital or qualifying facility” were references to the facility or part; (b) an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or part for the fiscal year or part; and (c) an accreditation, licence or other authorization that is recognized or provided for under a law of Canada or a province in respect of facilities for the provision of hea