Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 1
t of the partnership under subsection 2600(2) of the Income Tax Regulations if the partnership were an individual, and (ii) if subparagraph (i) does not apply, any permanent establishment that would be a permanent establishment of the partnership under subsection 400(2) of the Income Tax Regulations if the partnership were a corporation. ( établissement stable ) (d) [Repealed, 2018, c. 27, s. 55] plan member of an investment plan that is a private investment plan or a pension entity of a pension plan means an individual who has a right, either immediate or in the future and either absolute or contingent, to receive benefits under (a) in the case of an employee life and health trust, the investment plan; (b) in the case of a pension entity of a pension plan, the pension plan; and (c) in any other case, the deferred profit sharing plan, the employee benefit plan, the employee trust, the employees profit sharing plan, the registered education savings plan, the registered supplementary unemployment benefit plan or the retirement compensation arrangement, as the case may be, that governs the investment plan. ( participant ) private investment plan means an investment plan other than (a) a distributed investment plan; or (b) a pension entity. ( régime de placement privé ) provincial series for a fiscal year of a stratified investment plan means a series of the stratified investment plan that meets the following conditions throughout the fiscal year in respect of a particular province: (a) under the laws of Canada or a province, units of the series are permitted to be sold or distributed in the particular province and are not permitted to be sold or distributed in any other province; (b) under the terms of the prospectus, registration statement, partnership agreement or other similar document for the series, or under the laws of Canada or a province, the conditions for a person owning or acquiring units of the series include the following: (i) that the person be resident in the particular province when the units are acquired, and (ii) that the units are required to be sold, transferred or redeemed within a reasonable time after the person ceases to be resident in the particular province; and (c) the stratified investment plan’s percentage for the series, for the particular province and for the taxation year in which the preceding fiscal year ends, or the percentage that would be the stratified investment plan’s percentage for the series, for the particular province and for that taxation year if the particular province were a participating province, is 90% or more. ( série provinciale ) series means (a) in respect of a trust, a class of units of the trust; (b) in respect of a corporation, (i) a class of the capital stock of the corporation that has not been issued in one or more series, and (ii) a series of a class of the capital stock of the corporation that has been issued in one or more series; and (c) in respect of a partnership, a class of units of the partnership. ( série ) specified resource has the same meaning as in subsection 172.1(1) of the Act. ( ressource déterminée ) stratified investment plan means a distributed investment plan whose units are issued in two or more series. ( régime de placement stratifié ) subscriber under a registered education savings plan has the same meaning as in subsection 146.1(1) of the Income Tax Act . ( souscripteur ) unit means (a) in respect of a trust, a unit of the trust; (b) in respect of a series of a trust, a unit of the trust of that series; (c) in respect of a corporation, a share of the capital stock of the corporation; (d) in respect of a series of a corporation, a share of the capital stock of the corporation of that series; (d.1) in respect of a partnership, an interest of a person in the partnership; (d.2) in respect of a series of a partnership, a unit of the partnership of that series; and (e) in respect of a segregated fund of an insurer, an interest of a person, other than th