Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
t to the financial institution during the particular reporting period in respect of employer resources if an amount in respect of supplies of the employer resources was included under paragraph (iv) or (v) of the description of G 12 in paragraph (b) for the particular reporting period or an earlier reporting period of the financial institution, G 2 is the total of (i) all amounts each of which is an amount that was paid or that became payable by the financial institution as or on account of tax under subsection 165(1) of the Act and that was adjusted, refunded or credited under section 232 of the Act in the particular reporting period, to the extent that the amount was in the total A amounts for any reporting period, including the particular reporting period, of the financial institution, (ii) if, under section 252.4 or 252.41 of the Act, a person during the particular reporting period pays to, or credits in favour of, the financial institution an amount as or on account of a rebate, all amounts each of which is an amount so paid or credited to the financial institution, to the extent that the amount is in respect of tax under any of subsection 165(1) and sections 212, 218 and 218.01 of the Act and was included in the total A amounts for any reporting period, including the particular reporting period, of the financial institution, (iii) all amounts each of which is an amount (other than an amount included under subparagraph (i)) that, during the particular reporting period, was rebated, refunded or remitted to the financial institution under any Act of Parliament, to the extent that the amount is in respect of tax under any of subsection 165(1) and sections 212, 218 and 218.01 of the Act and was included in the total A amounts or in the total for subparagraph (iv) of the description of G 7 in paragraph (b) for any reporting period, including the particular reporting period, of the financial institution, (iii.1) all amounts each of which is an amount that, during the particular reporting period, was rebated to the financial institution under subsection 261.01(2) of the Act, to the extent that the amount is in respect of tax that is deemed to have been paid by the financial institution under subsection 172.2(3) of the Act, (iv) all amounts each of which is determined, for each rebate to which section 181.1 of the Act applies that is received during the particular reporting period by the financial institution, by the formula [A/(100 + A + B)] × C where A is the rate set out in subsection 165(1) of the Act, B is (A) if tax under subsection 165(2) of the Act was payable in respect of the supply to the financial institution of the property or service in respect of which the rebate is paid, the tax rate for the participating province in which the supply was made, and (B) in any other case, zero, and C is the amount of the rebate, (v) all amounts, each of which is (A) the federal component amount, within the meaning of section 232.01 of the Act, of a tax adjustment note issued under subsection 232.01(3) of the Act to the financial institution during the particular reporting period in respect of a specified resource if an amount in respect of a supply of all or part of the specified resource was included under subparagraph (iv) of the description of G 7 in paragraph (b) for the particular reporting period or an earlier reporting period of the financial institution, or (B) the federal component amount, within the meaning of section 232.02 of the Act, of a tax adjustment note issued under subsection 232.02(2) of the Act to the financial institution during the particular reporting period in respect of employer resources if an amount in respect of supplies of the employer resources was included under subparagraph (iv) of the description of G 7 in paragraph (b) for the particular reporting period or an earlier reporting period of the financial institution, and (vi) all amounts, each of which is an amount of tax that became payable under any