Calculate the rebate

Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service:

A – B

A

The amount of the provincial part of the HST paid for the supply

B

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

C × D

C

If the property or service is a specified item in respect of the participating province, zero

In any other case, the amount of tax that would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province, or in any other case, at the tax rate for the particular participating province

D

The extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province