Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 42
raph (a) of the definition telecommunication service in subsection 123(1) of the Act; or (h) food, beverages or entertainment acquired by a person in respect of which subsection 67.1(1) of the Income Tax Act applies or would apply if the person were a taxpayer under that Act. ( bien ou service déterminé ) specified salary and wages has the same meaning as in subsection 31(1) of the New Harmonized Value-added Tax System Regulations, No. 2 . ( rémunération déterminée ) specified year has the same meaning as in section 217 of the Act. ( année déterminée ) total A amounts for a reporting period of a selected listed financial institution means (a) if the financial institution is a non-stratified investment plan and an election under section 49 or 61 in respect of the financial institution is in effect throughout the reporting period, the total of all amounts, each of which is the total for A 1 in subsection 225.2(2) of the Act, as adapted by these Regulations, for a day in the reporting period; (b) if the financial institution is a stratified investment plan, the total of (i) all amounts, each of which is the total for A 1 in subsection 225.2(2) of the Act, as adapted by these Regulations, for a series of the financial institution and for a day in the reporting period, and (ii) all amounts, each of which is the total for A 4 in subsection 225.2(2) of the Act, as adapted by these Regulations, for a series of the financial institution and for the reporting period; and (c) in any other case, the total for A in subsection 225.2(2) of the Act for the reporting period. ( valeur A ) total B amounts for a reporting period of a selected listed financial institution means (a) if the financial institution is a non-stratified investment plan and an election under section 49 or 61 in respect of the financial institution is in effect throughout the reporting period, the total of all amounts, each of which is the total for A 2 in subsection 225.2(2) of the Act, as adapted by these Regulations, for a day in the reporting period; (b) if the financial institution is a stratified investment plan, the total of (i) all amounts, each of which is the total for A 2 in subsection 225.2(2) of the Act, as adapted by these Regulations, for a series of the financial institution and for a day in the reporting period, and (ii) all amounts, each of which is the total for A 5 in subsection 225.2(2) of the Act, as adapted by these Regulations, for a series of the financial institution and for the reporting period; and (c) in any other case, the total for B in subsection 225.2(2) of the Act for the reporting period. ( valeur B ) total F amounts for a reporting period of a selected listed financial institution means (a) if the financial institution is a non-stratified investment plan and an election under section 49 or 61 in respect of the financial institution is in effect throughout the reporting period or if the financial institution is a stratified investment plan, the total for D in subsection 225.2(2) of the Act, as adapted by these Regulations, for the reporting period; and (b) in any other case, the total for F in subsection 225.2(2) of the Act for the reporting period. ( valeur F ) Specified classes (2) For the purposes of this section and paragraph 46(d), the following are specified classes of specified property or service: (a) qualifying energy; (b) qualifying food, beverages and entertainment; (c) qualifying fuel; (c.1) qualifying heating oil; (d) qualifying motor vehicles; and (e) qualifying telecommunications services. Farming property or service (3) For the purposes of this section and paragraph 46(d), specified property or service of a person is farming property or service of the person for a particular reporting period of the person if the chief source of income for the taxation year of the person preceding the particular reporting period was farming and if the specified property or service is primarily consumed or used in the person’s farming activi