Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations

Marginal note:Definitions

3 The definitions in this section apply in this Part.

gross revenue

recettes brutes

gross revenue of a selected listed financial institution for a period means the amount that would be the gross revenue of the financial institution for the period for the purposes of the Income Tax Act if the financial institution were a taxpayer under that Act and if every reference in that Act to a taxation year of the financial institution were read as a reference to that period. (recettes brutes) (recettes brutes)

individual

particulier

individual includes the estate of a deceased individual or a trust. (particulier) (particulier)

particular period

période donnée

particular period means

• (a) in applying this Part for the purpose of the description of C in subsection 225.2(2) of the Act (other than in determining the amount for C in that subsection for the purpose of subsection 228(2.2) of the Act) and for the purposes of the description of D in subparagraph 363(2)(a)(ii), the description of D in paragraph 363(2)(b), the description of F in subparagraph 363(2)(c)(ii) and the description of F in paragraph 363(2)(d) of the Act, a taxation year;

• (b) in applying this Part in determining the amount for C in subsection 225.2(2) of the Act for the purpose of subsection 228(2.2) of the Act, a reporting period; and

• (c) in applying this Part for the purpose of the description of D in subparagraph 237(5)(b)(ii) of the Act, a fiscal quarter. (période donnée) (période donnée)

permanent establishment

établissement stable

permanent establishment

• (a) in respect of a corporation, has the meaning assigned by subsection 400(2) of the Income Tax Regulations;

• (b) in respect of an individual, has the meaning assigned by subsection 2600(2) of the Income Tax Regulations;

• (c) in respect of a specified partnership all the members of which are individuals, means a permanent establishment that would be the permanent establishment of the specified partnership under subsection 2600(2) of the Income Tax Regulations if the specified partnership were an individual; and

• (d) in respect of a specified partnership to which paragraph (c) does not apply, means a permanent establishment that would be the permanent establishment of the specified partnership under subsection 400(2) of the Income Tax Regulations if the specified partnership were a corporation. (établissement stable) (établissement stable)

specified partnership

société de personnes déterminée

specified partnership has the meaning assigned by subsection 225.2(8) of the Act. (société de personnes déterminée) (société de personnes déterminée)

total gross revenue

recettes brutes totales

total gross revenue of a selected listed financial institution for a period means the portion of the gross revenue of the financial institution that is reasonably attributable to the permanent establishments of the financial institution in Canada for the period. (recettes brutes totales) (recettes brutes totales)