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

Version of section 9 from 2013-04-18 to 2022-07-25:


Marginal note:Prescribed financial institution — paragraph 225.2(1)(b) of Act

 Subject to sections 10 to 15 and for the purpose of paragraph 225.2(1)(b) of the Act, a financial institution is a prescribed financial institution throughout a reporting period in a particular fiscal year that ends in a taxation year of the financial institution if the financial institution

  • (a) has, at any time in the taxation year, a permanent establishment in a participating province and has, at any time in the taxation year, a permanent establishment in any other province; or

  • (b) is a qualifying partnership during the taxation year.

  • SOR/2006-162, s. 11(F)
  • SOR/2013-71, s. 2
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