Marginal note:Selected listed financial institutions
220.04 If tax under this Division would, but for this section, become payable by a person when the person is a selected listed financial institution, that tax is not payable unless it is an amount of tax that
(a) is prescribed for the purposes of paragraph (a) of the description of F in subsection 225.2(2); or
(b) is in respect of property or a service brought into a participating province, or acquired, otherwise than for consumption, use or supply in the course of an endeavour (as defined in subsection 141.01(1)) of the person.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1997, c. 10, s. 204
- 2000, c. 30, s. 47
- Date modified: