Rebate amount on tax payable under subsection 165(2)

If you are a provincial stratified investment plan and the provincial part of the HST is payable under subsection 165(2) in respect of a supply of property or a service made in a particular participating province, use the following formula to determine the amount of the rebate you can claim on these tax amounts for each provincial series:

(A – B) × C

A

The amount of that tax payable

B

If the provincial series is for a participating province, the amount of tax that would have become payable under subsection 165(2) in respect of the supply at that time if that tax were calculated at the provincial tax rate for that participating province

Otherwise, B is zero

C

The extent (expressed as a percentage) to which the property or service was acquired for consumption, use or supply in the course of the activities relating to the provincial series, as determined in accordance with section 51 of the SLFI Regulations

Rebate amount on tax payable under section 212.1 or 218.1 or subsection 220.06(1)

If you are a provincial stratified investment plan and the provincial part of the HST is payable on imported goods under section 212.1, on certain imported taxable supplies of tangible personal property under section 218.1 or on certain taxable supplies of tangible personal property under subsection 220.06(1), use the following formula to determine the amount of the rebate you can claim for a provincial series:

(D – E) × F

D

The amount of that tax payable

E

If the provincial series is for a participating province, the amount of tax that would have become payable under the applicable section or subsection in respect of the property at the particular time if that tax were calculated at the tax rate for that participating province

Otherwise, E is zero

F

The extent (expressed as a percentage) to which the tangible personal property was acquired, or imported, for consumption, use or supply in the course of the activities relating to the provincial series, as determined in accordance with section 51 of the SLFI Regulations

Rebate amount on tax payable under subsection 220.05(1) or 220.07(1)

If you are a provincial stratified investment plan and the provincial part of the HST is payable under subsection 220.05(1) or subsection 220.07(1) in respect of tangible personal property brought into a particular participating province, use the following formula to determine the amount of the rebate you can claim for a provincial series:

(G – H) × I

G

The amount of that tax payable

H

If the provincial series is for the particular participating province, the amount of that tax

If the provincial series is for a participating province other than the particular participating province, the amount of tax that would have become payable under that subsection in respect of the bringing in of the property if the property were brought into the other participating province

In any other case, H is zero

I

The extent (expressed as a percentage) to which the property was brought into the particular participating province for consumption, use or supply in the course of the activities relating to the provincial series, as determined in accordance with section 51 of the SLFI Regulations

Rebate amount on tax payable under subsection 165(2)

If you are a provincial investment plan and the provincial part of the HST is payable under subsection 165(2) in respect of a supply of property or a service made in a particular participating province, use the following formula to determine the amount of the rebate you can claim:

A – B

A

The amount of that tax payable

B

If you are a provincial investment plan for a participating province, the amount of tax that would have become payable under subsection 165(2) in respect of the supply at the particular time if that tax were calculated at the tax rate for that participating province

Otherwise, B is zero

Rebate amount on tax payable under section 212.1 or 218.1 or subsection 220.06(1)

If you are a provincial investment plan and the provincial part of the HST is payable on imported goods under section 212.1, on certain imported taxable supplies of tangible personal property under section 218.1 or on certain taxable supplies of tangible personal property under subsection 220.06(1), use the following formula to determine the amount of the rebate you can claim:

C – D

C

The amount of that tax payable

D

If you are a provincial investment plan for a participating province, the amount of tax that would have become payable under the applicable section or subsection in respect of the property at the particular time if that tax were calculated at the tax rate for that participating province

Otherwise, D is zero

Rebate amount on tax payable under subsection 220.05(1) or 220.07(1)

If you are a provincial investment plan and the provincial part of the HST is payable under subsection 220.05(1) or subsection 220.07(1) in respect of tangible personal property brought into a particular participating province, use the following formula to determine the amount of the rebate you can claim:

E – F

E

The amount of that tax payable

F

If you are a provincial investment plan for the particular participating province, the amount of that tax

If you are a provincial investment plan for a participating province other than the particular participating province, the amount of tax that would have become payable under that subsection in respect of the bringing in of the property if the property were brought into the other participating province

In any other case, F is zero

Rebate amount on tax payable under subsection 165(2)

If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) that is not an SLFI and the provincial part of the HST is payable under subsection 165(2) in respect of a supply of property or a service made in a particular participating province, use the following formulas to determine the amount of the rebate you can claim:

A – B

A

The amount of that tax payable

B

The total of all amounts, each of which is determined for a participating province by the following formula:

C × D

C

The amount of tax that would have become payable under subsection 165(2) for the supply at the particular time if it were calculated at the tax rate for the participating province

D

The extent (expressed as a percentage) to which the investment plan or segregated fund may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province

Rebate amount on tax payable under section 212.1 or 218.1 or subsection 220.06(1)

If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and the provincial part of the HST is payable on imported goods under section 212.1, on certain imported taxable supplies of tangible personal property under section 218.1 or on certain taxable supplies of tangible personal property under subsection 220.06(1), use the following formula to determine the amount of the rebate you can claim:

E – F

E

The amount of that tax payable

F

The total of all amounts, each of which is determined for a participating province by the following formula:

G × H

G

The amount of tax that would have become payable under the applicable section or subsection in respect of the property at the particular time if that tax were calculated at the tax rate for the participating province

H

The extent (expressed as a percentage) to which the investment plan or segregated fund may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province

Rebate amount on tax payable under section 218.1 or subsection 220.08(1)

If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and the provincial part of the HST is payable under section 218.1 or subsection 220.08(1) in respect of a supply of intangible personal property or a service, use the following formula to determine the amount of the rebate you can claim:

I – J

I

The amount of that tax payable

J

The total of all amounts, each of which is determined for a participating province by the following formula:

K × L

K

The amount of tax that would have become payable under the applicable section or subsection at the particular time if the supply were acquired by the investment plan or segregated fund for consumption, use or supply exclusively in the participating province

L

The extent (expressed as a percentage) to which the investment plan or segregated fund may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province

Rebate amount on tax payable under subsection 220.05(1) or 220.07(1)

If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) that is not an SLFI and the provincial part of the HST is payable under subsection 220.05(1) or subsection 220.07(1) in respect of bringing tangible personal property into a particular participating province, use the following formula to determine the amount of the rebate you can claim:

M – N

M

The amount of that tax payable

N

The total of all amounts, each of which is determined for a participating province by the following formula:

O × P

O

The amount of tax that would have become payable under the applicable subsection in respect of the bringing in of the property, if the property were brought into the participating province

P

The extent (expressed as a percentage) to which the investment plan or segregated fund may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province