Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
g 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 April 2013: (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 the particular reporting period begins before April 1, 2013 and ends on or after that day and if the financial institution is a distributed investment plan in the particular 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 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 218.01 of the Act for any specified year of the financial institution, and G is (I) in the case of an amount of tax described in subclause (I) of the description of F, the extent to which the property is delivered or made available, or the service is rendered, after March 2013, and (II) in the case of an amount of tax described in subclause (II) of the description of F, the amount determined by the formula H/I where H is the number of days after March 2013 in the specified year referred to in that subclause, and I is the number of days in that specified year, and (B) in any other case, the number of days in the particular reporting period after March 2013, D is (A) if the particular reporting period begins before April 1, 2013 and ends on or after that day and if the financial institution is a distributed investment plan in the particular reporting period, the total of all amounts, each of which 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, under any of subsection 165(1) and sections 212, 218 and 218.01 of the Act, and (B) in any other case, the 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 April 1, 2013, (ii) if the particular reporting period begins after March 2013, 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 April 1, 2013 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, a