Government of Canada / Gouvernement du Canada
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Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations

Version of section 12 from 2013-04-18 to 2024-05-28:

Marginal note:Exception — investment plan with provincial series

 Section 9 does not apply in respect of a reporting period in a fiscal year of a financial institution that is a stratified investment plan if each series of the financial institution is a provincial series for the fiscal year.

  • SOR/2013-71, s. 2

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