Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
nd (ii) in any other case, the number of days in the particular reporting period; (g) if the participating province is Prince Edward Island, the positive or negative amount determined by the formula [(G 34 – G 35 ) × G 36 × (G 37 /G 38 )] – G 39 where G 34 is the total of (i) all amounts, each of which is an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01 of the Act that was paid or became payable by the financial institution before the beginning of the reporting period of the financial institution that includes April 1, 2013 and in respect of which the financial institution has claimed an input tax credit in the return for the particular reporting period under Division V of Part IX of the Act, to the extent that the amount was included in the total B amounts for the particular reporting period, (ii) if the particular reporting period begins after March 2013, all amounts, each of which is determined by the following formula in respect of tax under any of subsection 165(1) and sections 212, 218 and 218.01 of the Act that was paid or became payable by the financial institution during another reporting period of the financial institution that includes April 1, 2013 and in respect of which the financial institution has claimed an input tax credit in the return for the particular reporting period under Division V of Part IX of the Act: A × B × (C/D) where A is the amount of that tax, B is the extent (expressed as a percentage) to which the amount of that tax was included in the total B amounts for the particular reporting period, C is (A) if the financial institution was a distributed investment plan in the other reporting period, the total of all amounts, each of which is determined by the formula E × F where E is an amount of tax that became payable by the financial institution during the other reporting period, or that was paid by the financial institution during the other 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 F is (I) in the case of an amount of tax described in subclause (I) of the description of E, the extent to which the property is delivered or made available, or the service is rendered, before April 2013, and (II) in the case of an amount of tax described in subclause (II) of the description of E, the amount determined by the formula G/H where G is the number of days before April 2013 in the specified year referred to in that subclause, and H is the number of days in that specified year, and (B) in any other case, the number of days in the other reporting period before April 2013, and D is (A) if the financial institution was a distributed investment plan in the other reporting period, the total of all amounts, each of which is an amount of tax that became payable by the financial institution during the other reporting period, or that was paid by the financial institution during the other 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 other reporting period, and (iii) if the particular reporting period begins before April 1, 2013 and ends on or after that day, all amounts, each of which is 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 property that is in whole or in part delivered or made available after the particular reporting period or in respect of a service that is rendered in whole or in part after the particu