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Financial Services and Financial Institutions (GST/HST) Regulations

Version of section 4.1 from 2018-12-13 to 2019-03-03:


 For the purposes of subsection 132(6) of the Act, the following members of an investment limited partnership are prescribed members:

  • (a) a member that is a non-resident trust if the total value of the assets of the member in which one or more persons resident in Canada have a beneficial interest is more than 5% of the total value of the assets of the member; and

  • (b) a member that is a non-resident limited partnership if the total value of all interests in the member held by persons resident in Canada is more than 5% of the total value of all interests in the member.

  • 2018, c. 27, s. 54

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