199,000 btu for 5 bays self serve. 95% efficient. Modulating.
As Soapy indicates, its not as simple as raw btu capability though. My old boiler was rated at 80% efficient, the new one is 95. But the old 400,000 unit was only producing at about 60% efficiency.
Running longer and modulating can reduce the peak btu requirements, as well as improve efficiency.
The fluid in your pex effects how many of those btu's will make it into the floor.
How the pex is installed will effect what you need - how closely are the lines installed, and how deep?
Wind will effect how much of the heat stays in the floor.
Do you lose a lot of heat melting snow that gets "dumped" on your floors, that can chew up all available btus.
What temp you run the boiler at makes a difference
What temp you run the fluid to the bays at makes a difference
How long it runs makes a difference
Another question I'd ask is, do you really need to be open at -25 degrees? I'm not saying you dont, but in my case a little bit of analysis showed that below 10 degrees, unless there is salt on the roads, sunshine, saturday, and no wind, I'm losing more money by staying open than I will if I close. No doubt thats market dependent, but I'm not the only one closing when it gets cold.
FYI I'd bet that 105 kbtu isnt enough for 3 bays at -25 up there north of the GTA - and I'm guessing you also have a steady wind. But adding btus *might* not be necessary. Or it might be the only way
Good questions, keep digging.