Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 1
Definitions 1 (1) The following definitions apply in these Regulations. Act means the Excise Tax Act . ( Loi ) defined benefits pension plan means the part of a pension plan that is in respect of benefits under the plan that are determined in accordance with a formula set forth in the plan and under which the employer contributions are not determined in accordance with a formula set forth in the plan. ( régime de pension à prestations déterminées ) defined contribution pension plan means the part of a pension plan that is not a defined benefits pension plan. ( régime de pension à cotisations déterminées ) distributed investment plan means an investment plan that is (a) a corporation (other than a pension entity) exempt from tax under the Income Tax Act by reason of paragraph 149(1)(o.2) of that Act; (b) an investment corporation; (c) a mortgage investment corporation; (d) a mutual fund corporation; (e) a mutual fund trust; (f) a non-resident-owned investment corporation; (g) a segregated fund of an insurer; (h) a unit trust that is not a trust described in any of subparagraphs 149(5)(a)(i) to (ix) and (xiii) of the Act. (i) an investment limited partnership. ( régime de placement par répartition ) employer resource has the same meaning as in subsection 172.1(1) of the Act. ( ressource d’employeur ) exchange-traded fund means a distributed investment plan, any unit of which is listed or traded on a stock exchange or other public market. ( fonds coté en bourse ) exchange-traded series of a stratified investment plan means a series of the plan, any unit of which is listed or traded on a stock exchange or other public market. ( série cotée en bourse ) individual includes the estate or succession of a deceased individual. ( particulier ) investment plan means a person referred to in subparagraph 149(1)(a)(vi) or (ix) of the Act, other than (a) a trust governed by a registered retirement savings plan, a registered retirement income fund, a registered disability savings plan or a TFSA; or (b) a trust governed by a registered education savings plan if (i) the trust does not have more than one beneficiary at any one time, or (ii) each of the beneficiaries of the trust is connected to each living subscriber under the plan, or was connected to a deceased original subscriber under the plan, by blood relationship or adoption (within the meaning of subsection 251(6) of the Income Tax Act ). ( régime de placement ) manager of an investment plan means (a) in the case of a pension entity of a registered pension plan, the administrator, as defined in subsection 147.1(1) of the Income Tax Act , of the pension plan; (a.1) in the case of a pension entity of a pooled registered pension plan, the PRPP administrator of the pension plan; and (b) in any other case, the person that has ultimate responsibility for the management and administration of the assets and liabilities of the investment plan. ( gestionnaire ) non-stratified investment plan means a distributed investment plan that is not a stratified investment plan. ( régime de placement non stratifié ) permanent establishment of a person means any permanent establishment that the person is deemed to have under section 3 and (a) in the case of a corporation other than an investment plan, any permanent establishment of the corporation as determined under subsection 400(2) of the Income Tax Regulations ; (b) in the case of an individual or a trust other than an investment plan, any permanent establishment of the individual or trust as determined under subsection 2600(2) of the Income Tax Regulations ; and (c) in the case of a partnership that is not an investment plan, (i) if all the members of the partnership are individuals or trusts, any permanent establishment that would be a permanent establishment of the partnership under subsection 2600(2) of the Income Tax Regulations if the partnership were an individual, and (ii) if subparagraph (i) does not apply, any permanent establishment that would b