the registrant pays consideration for the supply that is not less than the total of(A/B) × C where A is if the supply is made in a participating province, the total of the rate set out in subsection 165(1) and the tax rate for that province, and in any other case, the rate set out in subsection 165(1), B is the total of 100% and the percentage determined for A, and C is the amount paid as consideration for the supply.
except where the property is a returnable container (within the meaning assigned by section 226) of a class that is not supplied by the registrant when filled and sealed, the registrant pays to the supplier consideration for the supply that is not less than the total of(A/B) × C where A is if the supply is made in a participating province, the total of the rate set out in subsection 165(1) and the tax rate for that province, and in any other case, the rate set out in subsection 165(1), B is the total of 100% and the percentage determined for A, and C is the amount paid as consideration for the supply.
except where the property is a returnable container (within the meaning assigned by section 226) of a class that is not supplied by the registrant when filled and sealed, the registrant pays to the supplier consideration for the supply that is not less than the total of(A/B) × C where A is where the supply is made in a participating province, the total of 7% and the tax rate for that province, and in any other case, 7%, B is the total of 100% and the percentage determined for A, and C is the amount paid as consideration for the supply.