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

Version of section 10 from 2013-04-18 to 2024-02-06:


Marginal note:Exception — qualifying small investment plans

 Section 9 does not apply in respect of a reporting period in a particular fiscal year of a financial institution that is a qualifying small investment plan for the particular fiscal year if

  • (a) the financial institution was a qualifying small investment plan for the fiscal year of the financial institution that precedes the particular fiscal year and was not a selected listed financial institution throughout that preceding fiscal year;

  • (b) the financial institution was a selected listed financial institution throughout the three fiscal years of the financial institution that precede the particular fiscal year; or

  • (c) the particular fiscal year is the first fiscal year of the financial institution.

  • SOR/2013-71, s. 2

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