Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
fore 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 is (A) in the case of tax under section 218.01, the number of days in the specified year before July 2010, and (B) in any other case, the number of days in the other reporting period before July 2010, D is (A) in the case of tax under section 218.01, the total number of days in the specified year, and (B) in any other case, the total number of days in the other 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, during the other reporting period, (iii) if the particular reporting period begins before July 1, 2010 and ends on or after that day, the amount determined by the formula (A – B) × (C/D) where A is the total of the following amounts, each of which is determined for the particular reporting period and the participating province: (A) the total for G 7 in paragraph (b), (B) if section 67 applies to the financial institution, the total for subparagraphs (ii) and (iii) of G 3 in paragraph (a), and (C) if section 67 does not apply to the financial institution, (I) the total A amounts, (II) the total for G 3 in paragraph (a), and (III) the total for subparagraph (i) of G 13 , B is the total of the following amounts, each of which is determined for the particular reporting period and the participating province: (A) the total for G 8 in paragraph (b), (B) if section 67 applies to the financial institution, (I) the total of all amounts, each of which is an amount included in the total B amounts to the extent the amount was included in the total for G 7 in paragraph (b) for any reporting period, including the particular reporting period, of the financial institution, (II) the total of all amounts, each of which is an amount included in the total for subparagraph (iii) of G 2 in paragraph (a) to the extent the amount was included in the total for subparagraph (iv) for G 7 in paragraph (b) for any reporting period, including the particular reporting period, of the financial institution, and (III) the total for subparagraph (iv) and (v) of G 2 in paragraph (a), and (C) if section 67 does not apply to the financial institution, (I) the total B amounts, and (II) the total for G 2 in paragraph (a), C is the number of days in the particular reporting period before July 2010, and D is the total number of days in the particular reporting period, and (iv) if the particular reporting period begins on July 1, 2010, section 67 applies to the financial institution and the financial institution becomes a registrant on July 1, 2010, the amount determined by the formula (A – B) × (C/D) where A is the total of the following amounts, each of which is determined for the particular reporting period and the participating province: (A) the total for G 7 in paragraph (b), and (B) the total for subparagraphs (ii) and (iii) of G 3 in paragraph (a), B is the total of the following amounts, each of which is determined for the particular reporting period and the participating province: (A) the total for G 8 in paragraph (b), (B) the total of all amounts, each of which is an amount included in the total B amounts to the extent the amount was included in the total for G 7 in paragraph (b) for any reporting period, including the particular reporting period, of the financial institution, (C) the total of all amounts, each of which is an amount included in the total for subparagraph (iii) of G 2 in paragraph (a) to the extent the amount was included in the total for subparagraph (iv) for G 7 in paragraph (b) for any reporting period, including the particular reporting period, of the financial institution, and (D) the total for subparagraph (iv) and (v) of G 2 in paragra