Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
number of days in the specified year that are after June 30, 2010 by the number of days in the specified year, and (B) in any other case, 100% less the extent (expressed as a percentage) to which the property is delivered or made available, or the service is rendered, before the end of the particular reporting period, and G 14 is the total of (i) all amounts, each of which is an amount determined by the following formula in respect of tax under any of subsection 165(1) and sections 212 and 218 of the Act that became payable 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 — provided that the tax is in respect of a supply or importation of property (other than real property) that is in whole or in part delivered or made available before the reporting period of the financial institution that includes July 1, 2010, in respect of a supply of real property the ownership or possession of which is transferred before that reporting period or in respect of a supply of a service that is rendered in whole or in part before that reporting period — or in respect of tax under section 218.01 of the Act that became payable 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 ends before July 1, 2010: (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) if section 67 applies to the financial institution and the particular reporting period begins before July 1, 2010 and ends on or after that day, (I) if the tax became payable, or was paid without having become payable, before July, 2010, zero, and (II) in any other case, the number of days in the particular reporting period, and (B) in any other case, the number of days in the particular reporting period after June 2010, D is the total number of days in the particular 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, before the reporting period of the financial institution that includes July 1, 2010, (ii) if the particular reporting period begins after June 2010, all amounts, each of which is an amount determined by the following formula in respect of tax under any of subsection 165(1) and sections 212 and 218 of the Act that became payable 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 — provided that the tax is in respect of a supply or importation of property (other than real property) that is in whole or in part delivered or made available during another reporting period of the financial institution that begins before July 1, 2010 and ends on or after that day, in respect of a supply of real property the ownership or possession of which is transferred during the other reporting period or in respect of a service that is rendered in whole or in part during the other reporting period — or in respect of tax that became payable under section 218.01 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 July 1, 2010 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 i