Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 48
nd G is the extent (expressed as a percentage) to which the amount determined for F was not included in the determination of A 2 for any other day in the particular reporting period, and (ii) all amounts each of which would be an input tax credit of the financial institution for the particular reporting period of the financial institution in respect of property or a service if tax became payable during the particular reporting period in respect of the supply of the property or service and that tax were equal to the amount included for the series for any day in the particular reporting period under subparagraph (ii) or (iii) of the description of A 1 in respect of the supply, to the extent that the amount was not included in the determination of A 2 for any other day in the particular reporting period, and A 3 is the financial institution’s percentage for the series and for the participating province, determined for financial institutions of that class in accordance with those Regulations, (i) as of the first business day of the calendar quarter that includes the particular day, or any other day of that quarter that the Minister may allow on application by the financial institution, if the election under section 49 or 64 of those Regulations indicates that the financial institution’s percentages are to be determined on a quarterly basis, (ii) as of the first business day of the calendar month that includes the particular day, or any other day of that month that the Minister may allow on application by the financial institution, if the election under section 49 or 64 of those Regulations in respect of the series indicates that the financial institution’s percentages for the series are to be determined on a monthly basis, (iii) as of the first business day of the week that includes the particular day, or any other day of that week that the Minister may allow on application by the financial institution, if the election under section 49 or 64 of those Regulations in respect of the series indicates that the financial institution’s percentages for the series are to be determined on a weekly basis, or (iv) as of the particular day in any other case, or (b) if no election under section 49 or 64 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations is in effect in respect of the series throughout the particular reporting period, the positive or negative amount determined by the formula (A 4 – A 5 ) × A 6 where A 4 is the total of (i) all amounts of tax (other than an amount of tax that is prescribed under any of section 40, paragraphs 55(2)(a) and 63(a) and section 67 of those Regulations) in respect of a supply or importation of property or a service that became payable under any of subsection 165(1) and sections 212, 218 and 218.01 by the financial institution during the particular reporting period or that was paid by the financial institution during the particular reporting period without having become payable, to the extent that the property or service was acquired or imported for consumption, use or supply in the course of the activities relating to the series, as determined under section 51 of those Regulations, (ii) all amounts each of which is tax under subsection 165(1) in respect of a supply (other than a supply to which subparagraph (iii) applies) of property or a service made by a person to the financial institution that would, in the absence of an election made under section 150, have become payable by the financial institution during the particular reporting period, to the extent that the property or service was acquired for consumption, use or supply in the course of the activities relating to the series, as determined under section 51 of those Regulations, and (iii) all amounts each of which is an amount — in respect of a supply of property or a service that is made during the particular reporting period by another person to the financial institution and to which an election made by the f