English: (3) Subject to this Part, the special quick-method rate for a particular activity engaged in by a registrant and for a reporting period in a particular fiscal year of the registrant is (a) in the case of a registrant that engages in the particular activity acting in the registrant's capacity as a charity or qualifying non-profit organization and not as a selected public service body, 5%; (b) in the case of a registrant that engages in the particular activity acting in the registrant's capacity as a school authority, 6%; (c) in the case of a registrant that engages in the particular activity acting in the registrant's capacity as a university or public college, (i) 5.6% where 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) x 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 preceding the particular fiscal year in respect of taxable supplies (other than supplies by way of sale of real property, capital assets or eligible capital property 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 (ii) 6% in any other case; (d) in the case of a registrant that engages in the particular activity acting in the registrant's capacity as a hospital authority, 6.2%; and (e) in the case of a registrant that engages in the particular activity acting in the registrant's capacity as a municipality and not as any other selected public service body, 5.8%.
French: (1) Sous réserve de l'article 23, l'inscrit (sauf une institution financière désignée ou un inscrit visé pour l'application du paragraphe 188(5) de la Loi) qui est, le premier jour de sa période de déclaration, un organisme de bienfaisance, un organisme à but non lucratif admissible ou un organisme déterminé de services publics peut faire le choix, lequel entre en vigueur ce jour-là, de déterminer sa taxe nette en conformité avec la présente partie, si un choix de celui-ci n'a pas cessé d'être en vigueur au cours de la période de 365 jours se terminant la veille de ce jour, par suite de la production d'un avis de révocation aux termes de l'alinéa 227(3)b) de la Loi. (2) L'inscrit qui est un organisme à but non lucratif autre qu'un organisme déterminé de services publics et qui a fait le choix prévu au paragraphe (1) ne peut plus déterminer sa taxe nette en conformité avec la présente partie immédiatement avant le début de l'exercice suivant : a) si l'exercice correspond à sa période de déclaration, celui à la fin duquel il n'est pas un organisme à but non lucratif admissible; b) sinon, celui au début duquel il n'est pas un organisme à but non lucratif admissible.