Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
01 of the Act by the financial institution during the particular reporting period, or that was paid by the financial institution without having become payable during the particular reporting period, and that is determined for a specified year of the financial institution that begins before April 1, 2013 and ends on or after that day: (A – B) × (C/D) × E where A is the amount of that tax, B is the total of all input tax credits of the financial institution in respect of that tax, C is (A) in the case of tax under section 218.01 of the Act, the number of days in the specified year before April 2013, and (B) in any other case, (I) if the financial institution was a distributed investment plan in the other reporting period, the total of all amounts, each of which is determined by the formula F × G where F is an amount of tax that became payable by the financial institution during the other reporting period, or that was paid by the financial institution during the other reporting period without having become payable 1 under any of subsection 165(1) and sections 212 and 218 of the Act in respect of a supply or importation of property or a service, or 2 under section 218.01 of the Act for a particular specified year of the financial institution, and G is 1 in the case of an amount of tax described in sub-subclause 1 of the description of F, the extent to which the property is delivered or made available, or the service is rendered, before April 2013, and 2 in the case of an amount of tax described in sub-subclause 2 of the description of F, the amount determined by the formula H/I where H is the number of days in the particular specified year before April 2013, and I is the number of days in the particular specified year, and (II) in any other case, the number of days in the other reporting period before April 2013, D is (A) in the case of tax under section 218.01 of the Act, the total number of days in the specified year, and (B) in any other case, (I) if the financial institution was a distributed investment plan in the other reporting period, the total of all amounts, each of which is an amount of tax that became payable by the financial institution during the other reporting period, or that was paid by the financial institution during the other reporting period without having become payable, under any of subsection 165(1) and sections 212, 218 and 218.01 of the Act, and (II) in any other case, the total number of days in the other reporting period, and E is (A) in the case of tax under section 218.01 of the Act or real property, 100%, and (B) in any other case, the extent (expressed as a percentage) to which the property is delivered or made available, or the service is rendered, during the other reporting period, and (iii) if the particular reporting period begins before April 1, 2013 and ends on or after that day, the amount determined by the formula (A – B) × (C/D) where A is the total of the following amounts, each of which is determined for the particular reporting period and the participating province: (A) the total A amounts, (B) the total for G 3 in paragraph (a), (C) the total for G 7 in paragraph (b), and (D) the total for subparagraph (i) of G 34 , B is the total of the following amounts, each of which is determined for the particular reporting period and the participating province: (A) the total B amounts, (B) the total for G 2 in paragraph (a), and (C) the total for G 8 in paragraph (b), C is (A) if the financial institution is a distributed investment plan, the total of all amounts, each of which is determined by the formula E × F where E is an amount of tax that became payable by the financial institution during the particular reporting period, or that was paid by the financial institution during the particular reporting period without having become payable (I) under any of subsection 165(1) and sections 212 and 218 of the Act in respect of a supply or importation of property or a service, or (II) under section 218