Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


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

Version of section 6 from 2006-03-22 to 2013-04-17:

Marginal note:Member of a partnership

 For the purposes of this Part, if part of the operations of a selected listed financial institution that is a member of a partnership were conducted in partnership with one or more other persons during a particular period, the following rules apply:

  • (a) the financial institution’s gross revenue for the particular period shall not include any portion of the total gross revenue of the partnership; and

  • (b) the salaries and wages paid in the particular period by the financial institution shall not include any portion of the salaries and wages paid to employees of the partnership.

Date modified: