Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 48
eporting 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 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 Instalment base — other investment plans (7) If neither subsection (5) nor (6) applies in respect of a reporting period of an investment plan and 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 C in subsection 225.2(2) were read as “is the financial institution’s percentage 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 of the person for the particular reporting period if the description of C in subsection 225.2(2) were read as “is the financial institution’s percentage 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 Interim remittance — real-time (8) If no election under section 50 is in effect throughout a fiscal year of an investment plan, if an election under section 49 or 61 is in effect throughout a fiscal year of a non-stratified investment plan or if an election under section 49 or 64 is in effect in respect of every series of a stratified investment plan throughout a fiscal year of the investment plan, paragraph 228(2.1)(a) of the Act is adapted as follows for each reporting period of the investment plan in the fiscal year: (a) the person shall calculate in the interim return the amount (in this Part referred to as the “interim net tax”) that is the net tax of the person for the reporting period; and Interim remittance — stratified plans (9) If an investment plan is a stratified investment plan and neither subsection (8) nor paragraph 62(b) apply in respect of a reporting period of the investment plan, paragraph 228(2.1)(a) of the Act is adapted as follows for the reporting period: (a) the person shall calculate in the interim return the amount (in this Part referred to as the “interim net tax”) that would be the net tax of the person for the 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 Interim remittance — other cases (10) If none of subsections (8) and (9) and paragraph 59(b) apply in respect of a reporting period of an investment plan, paragraph 228(2.1)(a) of the Act is adapted as follows for the reporting period: (a) the person shall calculate in the interim return the amount (in this Part referred t