Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 52
 an exchange-traded series) of a selected stratified investment plan and that is not a specified investor in the investment plan must, if the investment plan makes a written request during a calendar year, provide to the investment plan the person’s investor percentage for each participating province as of September 30 of that calendar year and the number of units held on that day by the person in each series (other than an exchange-traded series) of the investment plan on or before the particular day that is the later of (a) November 15 of that calendar year, and (b) the day that is 45 days after the day on which the person receives the request. Production of address — non-stratified investment plans (5) Every person that holds units of a selected non-stratified investment plan and that is a selected investor in the investment plan for a calendar year must, if the investment plan makes a written request during the calendar year, provide to the investment plan the person’s address that determines in accordance with section 5 the province in which the person is resident on September 30 of that calendar year and the number of units held on that day by the person in the investment plan on or before the particular day that is the later of (a) November 15 of that calendar year, and (b) the day that is 45 days after the day on which the person receives the request. Production of address — stratified investment plan (6) Every person that holds units of a series (other than an exchange-traded series) of a selected stratified investment plan and that is a selected investor in the investment plan for a calendar year must, if the investment plan makes a written request during the calendar year, provide to the investment plan the person’s address that determines in accordance with section 5 the province in which the person is resident on September 30 of that calendar year and the number of units held on that day by the person in each series (other than an exchange-traded series) of the investment plan on or before the particular day that is the later of (a) November 15 of that calendar year, and (b) the day that is 45 days after the day on which the person receives the request. Non-application of subsections (5) and (6) (7) A person is not required to provide the information described in subsection (5) or (6) to an investment plan if the person (a) is a qualifying investor in the investment plan for the calendar year; and (b) provides the information described in subsection (9) or (10), as applicable, to the investment plan on or before November 15 of the calendar year. Production of address — securities dealers (8) Every person that sells or distributes units of a selected non-stratified investment plan or that sells or distributes units of a series (other than an exchange-traded series) of a selected stratified investment plan must, if the investment plan makes a written request during a calendar year, provide, for each participating province, the number of units of the investment plan, in the case of a non-stratified investment plan, or the number of units of each series (other than an exchange-traded series) of the investment plan, in the case of a stratified investment plan, held by clients of the person resident in the participating province on September 30 of that calendar year and the number of units of the investment plan, in the case of a non-stratified investment plan, or the number of units of each series (other than an exchange-traded series) of the investment plan, in the case of a stratified investment plan, held by clients of the person resident in Canada on that day, on or before the particular day that is the later of (a) November 15 of that calendar year, and (b) the day that is 45 days after the day on which the person receives the request. Qualifying investor status — non-stratified investment plans (9) Every person that holds units of a selected non-stratified investment plan and that is a qualifying investor in the