Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 41
and no election under subsection 54(1) of those Regulations applies in respect of that reporting period, for the purposes of paragraph 240(2.1)(a.1) of the Excise Tax Act the prescribed day is the day that is five months after the day on which these Regulations are published in the Canada Gazette ; (d) despite paragraph 56(2)(b) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , if, under any of subsections 54(3), (4) and (14) of those Regulations, a selected listed financial institution that is a trust governed by a registered education savings plan withdraws from or revokes an election made under subsection 54(1) of those Regulations that applies in respect of any specified reporting period of the financial institution referred to in paragraph (1)(b), if the withdrawal or revocation comes into effect on a particular day that is before July 22, 2016 and if an election made by the financial institution under either of sections 53 and 55 of those Regulations is in effect on the particular day, for the purposes of paragraph 240(2.1)(a.1) of the Excise Tax Act the prescribed day is the day that is five months after the day on which these Regulations are published in the Canada Gazette ; (e) despite paragraph 56(3)(b) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , if two or more selected listed financial institutions and a manager of those financial institutions jointly make an election under subsection 54(1) of those Regulations that applies in respect of any specified reporting period of the financial institutions referred to in paragraph (1)(b) and if each of those financial institutions is a trust governed by a registered education savings plan, for the purposes of subsection 240(1.3)(b) of the Excise Tax Act the prescribed day is the day that is six months after the day on which these Regulations are published in the Canada Gazette ; (f) if a selected listed financial institution that is a trust governed by a registered education savings plan and a manager of the financial institution jointly make a particular election under subsection 54(2) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations to include the financial institution in an election made under subsection 54(1) of those Regulations that applies in respect of any specified reporting period of the financial institution referred to in paragraph (1)(b) and if the particular election comes into effect before July 22, 2016, the financial institution or the manager has, despite paragraph 240(1.4)(b) of the Excise Tax Act , until the day that is six months after the day on which these Regulations are published in the Canada Gazette to make an application to the Minister of National Revenue under that paragraph; and (g) if a selected listed financial institution that is a trust governed by a registered education savings plan makes an election under section 55 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations that applies in respect of any specified reporting period of the financial institution referred to in paragraph (1)(b), despite subsections 238(1) and (2.1) of the Excise Tax Act and subsection 54(8) of those Regulations, a return for the specified reporting period that is required to be filed under subsection 238(1) or (2.1) of that Act is required to be filed on or before the day that is six months after the day on which these Regulations are published in the Canada Gazette .