Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 48
 by the other person under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1 that is included in the cost to the other person of supplying the property or service to the financial institution; and E is the total of all amounts, each of which is a positive or negative amount that is prescribed for the purpose of the description of G of this subsection if this subsection were read without reference to any adaptation made to it under the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . Adaptation of C in subsection 225.2(2) of Act (3) If a selected listed financial institution is an investment plan, neither subsection (1) nor (2) applies in respect of a particular reporting period in a fiscal year that ends in a taxation year of the financial institution and no election under section 50 is in effect throughout the fiscal year, in determining the net tax for the particular reporting period, the description of C in the formula in subsection 225.2(2) of the Act is adapted to be read as “is the financial institution’s percentage for the participating province and for the preceding taxation year, determined for financial institutions of that class in accordance with the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations ;”. Adaptation of subsection 225.2(7) of Act (4) In determining the net tax for a reporting period in respect of which subsection (1) or (2) applies, the reference in subsection 225.2(7) of the Act to “the description of F in subsection (2)” is adapted to be read as a reference to “the description of D in subsection (2) as adapted by section 48 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations ”. Instalment base — investment plan with real-time (5) If an investment plan is a non-stratified investment plan and an election under section 49 or 61 is in effect throughout a fiscal year of the investment plan or if an investment plan is a stratified investment plan and an election under section 49 or 64 is in effect in respect of every series of the investment plan throughout a fiscal year of the investment plan, subsection 237(1) of the Act is adapted as follows for each reporting period of the investment plan in the fiscal year: 237 (1) If the reporting period of a registrant is a fiscal year or a period determined under subsection 248(3), the registrant shall, within one month after the end of each fiscal quarter of the registrant ending in the reporting period, pay to the Receiver General an instalment equal to the amount that would be the net tax of the registrant for the fiscal quarter if the fiscal quarter were a reporting period of the registrant. Instalment base — stratified plan (6) If an investment plan is a stratified investment plan, if subsection (5) does not apply in respect of a reporting period of the investment plan and if an election under section 50 is in effect throughout the reporting period, the following rules apply: (a) the description of A in the formula in subparagraph 237(2)(a)(i) of the Act is adapted for the reporting period to be read as “is the amount that would be the net tax for the particular reporting period if the description of A 6 in subsection 225.2(2), as adapted by subsection 48(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , were read as “is the financial institution’s percentage for the series, for the participating province and for the preceding taxation year of the financial institution, determined for financial institutions of that class in accordance with the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations ”, and”; and (b) subparagraph 237(2)(a)(ii) of the Act is adapted as follows for the reporting period: (ii) in any other case, the amount that would be the net tax for the particular reporting period if the description of A 6 in subsection 225.2(2), as adapted by subsection 48(1) of th