Full text
the amount determined by the formula A × B where A is if the supply deemed under subparagraph (a)(i) to be made by the surety is made in a participating province, the total of the rate set out in subsection 165(1) and the tax rate for the participating province, and in any other case, the rate set out in subsection 165(1), and B is the total of all contract payments (other than contract payments that are not in respect of the particular construction)