Streamlined Accounting (GST/HST) Regulations — 19
tia, (C) 12.2%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (D) 3.8%, 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 or Newfoundland and Labrador, (A) 10.5%, if the particular supply is made in Ontario, (A.1) 11.3%, if the particular supply is made in Nova Scotia, (B) 12.1%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 3.7%, if the particular supply is made in a non-participating province, (C.1) and (D) [Repealed, SOR/2016-212, s. 6] (iii) [Repealed, SOR/2016-119, s. 6] (iii.1) if the registrant makes the particular supply through a permanent establishment of the registrant in Prince Edward Island, (A) 9.2%, if the particular supply is made in Ontario, (A.1) 10%, if the particular supply is made in Nova Scotia, (B) 10.8%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 2.3%, if the particular supply is made in a non-participating province, and (D) [Repealed, SOR/2016-212, s. 6] (iv) [Repealed, SOR/2016-212, s. 6] (v) if subparagraphs (i) to (iii.1) do not apply, (A) 11.5%, if the particular supply is made in Ontario, (A.1) 12.3%, if the particular supply is made in Nova Scotia, (B) 13%, if the particular supply is made in New Brunswick, Prince Edward Island or Newfoundland and Labrador, and (C) 4.7%, if the particular supply is made in a non-participating province. (C.1) and (D) [Repealed, SOR/2016-212, s. 6] (4) For the purpose of determining under subsection (3) the special quick-method rate applicable to a supply in respect of which the supplier is entitled to a deduction under subsection 234(3) of the Act, (a) the supply is deemed to have been made in a non-participating province; and (b) the supplier is deemed to have made the supply through a permanent establishment of the supplier in a non-participating province. (5) For the purpose of determining under subsection (3) the special quick-method rate of a registrant for a reporting period, the registrant may, (a) if substantially all of the supplies (other than specified supplies) made in the reporting period by the registrant through a permanent establishment of the registrant are made in a participating province, treat all of the supplies made by the registrant in the reporting period through that establishment as having been made in the participating province; and (b) if substantially all of the supplies (other than specified supplies) made in the reporting period by the registrant through a permanent establishment of the registrant are made in non-participating provinces, treat all of the supplies made by the registrant in the reporting period through that establishment as having been made in a non-participating province. SOR/99-368, s. 9; SOR/2002-272, s. 1; SOR/2007-203, s. 3; SOR/2011-56, s. 20; SOR/2012-191, s. 16; SOR/2013-44, s. 7; 2016, c. 12, s. 98; SOR/2016-4, s. 3; SOR/2016-119, s. 6; SOR/2016-212, s. 6 SOR/2023-161, s. 3 SOR/2024-151, s. 3 SOR/2025-77, s. 6