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

Version of section 4 from 2013-04-18 to 2024-03-06:


Marginal note:Permanent establishment throughout taxation year

 For the purposes of these Regulations, a financial institution has a permanent establishment in a province throughout a taxation year of the financial institution if the financial institution has a permanent establishment in the province at any time in the taxation year.

  • SOR/2013-71, s. 2

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