New Harmonized Value-added Tax System Regulations, No. 2 — 31
 respect of a specified provincial input tax credit of the person in respect of specified energy is in the reporting period and the person is a large business at the particular time, for the purposes of subsection 236.01(2) of the Act, the amount to be added to the net tax of the person for the reporting period in respect of the specified provincial input tax credit is determined by the formula A × B where A is (a) if an election is made by the person under subsection (7) for the recapture period that includes the particular time and an election made by the person under subsection (8) is in effect at the particular time, the amount determined by the formula C × D × E where C is the specified provincial input tax credit, D is the percentage determined by the formula F/G where F is (i) in the case of specified energy acquired in or brought into Ontario, the total of the specified salary and wages of each employee of the person that are paid by the person in the second last taxation year of the person immediately preceding the reporting period for anything done by the employee in the course of, or in relation to, the office or employment of the employee in Ontario to the extent that it can reasonably be considered that those specified salary and wages are not attributable to the direct engagement by the employee in activities that are eligible scientific research and experimental development activities for the purposes of the Taxation Act, 2007 , S.O. 2007, c. 11, Sch. A, or (ii) in the case of specified energy acquired in or brought into British Columbia, the total of the specified salary and wages of each employee of the person that are paid by the person in the second last taxation year of the person immediately preceding the reporting period for anything done by the employee in the course of, or in relation to, the office or employment of the employee in British Columbia to the extent that it can reasonably be considered that those specified salary and wages are not attributable to the direct engagement by the employee in activities that are eligible scientific research and experimental development activities for the purposes of the Income Tax Act , R.S.B.C. 1996, c. 215, and G is the total of the specified salary and wages of each employee of the person that are paid by the person in the second last taxation year of the person immediately preceding the reporting period for anything done by the employee in the course of, or in relation to, the office or employment of the employee in the specified province where the specified energy was acquired or brought into, and E is (i) if the specified provincial input tax credit is in respect of specified energy acquired in or brought into Ontario, the production carried on by the person in Canada during the last fiscal year of the person immediately preceding the reporting period is carried on primarily in Ontario and the most significant business activity of the person carried on in Canada in that fiscal year is described in the industry classification system under the code (A) 113, 211, 212, 322, 324, 325, 327 or 331, 4%, (B) 311, 312, 313, 314, 321, 326 or 332, 13%, or (C) 315, 316, 323, 333, 334, 335, 336, 337 or 339, 30%, (ii) if the specified provincial input tax credit is in respect of specified energy acquired in or brought into British Columbia, of all the production carried on by the person in Canada during the last fiscal year of the person immediately preceding the reporting period, at least 10% is carried on in British Columbia and the most significant business activity of the person carried on in Canada in that fiscal year is described in the industry classification system under the code (A) 113, 211, 212, 322, 324, 325, 327 or 331, 4%, (B) 311, 312, 313, 314, 321, 326 or 332, 13%, or (C) 315, 316, 323, 333, 334, 335, 336, 337 or 339, 30%, and (iii) in any other case, the percentage determined by the formula H/I where H is the amount that would be the specified provincial