New Harmonized Value-added Tax System Regulations, No. 2

Version of section 1 from 2013-04-18 to 2019-03-03:


Marginal note:Definitions

 The following definitions apply in these Regulations.

Act

Act means the Excise Tax Act. (Loi)

provincial investment plan

provincial investment plan for a particular province means a financial institution described in section 11 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, the units of which are permitted, under the laws of Canada or a province, to be sold in the particular province. (régime de placement provincial)

provincial series

provincial series of a financial institution for a particular province means a provincial series of the financial institution, as defined in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, the units of which are permitted, under the laws of Canada or a province, to be sold in the particular province. (série provinciale)

stratified investment plan

stratified investment plan has the same meaning as in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations. (régime de placement stratifié)

unit

unit has the same meaning as in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations. (unité)

  • SOR/2013-71, s. 4
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