Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
graph (iv) for G 7 in paragraph (b) for any reporting period, including the particular reporting period, of the financial institution, and (D) the total for subparagraph (iv) and (v) of G 2 in paragraph (a), C is (A) if an election under section 246 of the Act is in effect at any time in the fiscal year of the financial institution that includes the particular reporting period, the number of days before July 2010 in the fiscal month of the financial institution that includes the particular reporting period, (B) if an election under section 247 of the Act is in effect at any time in the fiscal year of the financial institution that includes the particular reporting period, the number of days before July 2010 in the fiscal quarter of the financial institution that includes the particular reporting period, and (C) in any other case, the number of days before July 2010 in the fiscal year of the financial institution that includes the particular reporting period, and D is (A) if an election under section 246 of the Act is in effect at any time in the fiscal year of the financial institution that includes the particular reporting period, the number of days in the fiscal month of the financial institution that includes the particular reporting period, (B) if an election under section 247 of the Act is in effect at any time in the fiscal year of the financial institution that includes the particular reporting period, the number of days in the fiscal quarter of the financial institution that includes the particular reporting period, and (C) in any other case, the number of days in the fiscal year of the financial institution that includes the particular reporting period, G 15 is the specified percentage of the financial institution for the participating province and for the particular reporting period, G 16 is (i) if the participating province is Ontario or British Columbia, the tax rate for the participating province, and (ii) if the participating province is Nova Scotia, 2%, G 17 is the rate set out in subsection 165(1) of the Act, and G 18 is the total of all amounts, each of which is a particular amount of tax that was paid or became payable by the financial institution under any of subsection 165(2) and section 212.1 of the Act in respect of a supply or importation of property or a service in respect of which tax under any of subsection 165(1) and sections 212, 218 and 218.01 of the Act became payable by the financial institution, or was paid by the financial institution without having become payable, in the particular reporting period of the financial institution that ends after June 2010 — to the extent that the particular amount of tax has not been included in the total F amounts for any reporting period, including the particular reporting period, of the financial institution — provided that the particular amount of tax (i) is payable as a consequence of the application of Part 3 of the New Harmonized Value-added Tax System Regulations or Divisions 2 and 3 of Part 9 of the New Harmonized Value-added Tax System Regulations, No. 2 , or (ii) is payable at the rate of 10% as a consequence of the application of the Nova Scotia HST Regulations, 2010 ; (d) if the participating province is Ontario, British Columbia or Prince Edward Island, the positive or negative amount determined by the formula [G 19 × G 20 × (G 21 /G 22 ) × G 23 ] – G 24 where G 19 is (i) if the financial institution is a large business at any time in the particular reporting period, the total of all amounts, each of which is determined for a specified class of specified property or service by the formula A × B × C where A is the total of (A) all amounts each of which is an amount of tax (other than an amount of tax that is prescribed for the purposes of paragraph (a) of the description of A in subsection 225.2(2) of the Act or an amount of tax included in subparagraph (vi) of the description of G 2 in paragraph (a)) that became payable under any of subsection 165(1