Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 16
Definitions 16 (1) The following definitions apply in this Part. attribution point means, in respect of a particular series of a stratified investment plan, or in respect of a particular investment plan other than a stratified investment plan, and for a taxation year in which a fiscal year of the stratified investment plan or the particular investment plan, as the case may be, ends, (a) in the case of a particular series, (i) if the particular series is an exchange-traded series, each of September 30 of the calendar year (in this definition referred to as the “particular calendar year”) in which the fiscal year ends and (A) one or more of March 31, June 30 and December 31 of the particular calendar year, as determined by the stratified investment plan, or (B) March 31 of the particular calendar year, in the absence of such a determination by the stratified investment plan, and (ii) in any other case, September 30 of the particular calendar year; and (b) in the case of a particular investment plan, (i) if the particular investment plan is a distributed investment plan other than an exchange-traded fund, September 30 of the particular calendar year, (ii) if the particular investment plan is an exchange-traded fund, each of September 30 of the particular calendar year and (A) one or more of March 31, June 30 and December 31 of the particular calendar year, as determined by the particular investment plan, or (B) March 31 of the particular calendar year, in the absence of such a determination by the particular investment plan, and (iii) if the particular investment plan is a pension entity of a defined benefits pension plan, the day that is the last day for which calculations of the actuarial liabilities of the plan have been completed and that is in the period that includes the particular calendar year and the three preceding calendar years or, if no such day exists, September 30 of the particular calendar year, and (iv) if the particular investment plan is a pension entity of a defined contribution pension plan or if the particular investment plan is not described in subparagraphs (i) to (iii), the day that is the last day for which the particular investment plan has, or can reasonably be expected to have, all or substantially all of the data required to calculate the particular investment plan’s percentage for each participating province and for the taxation year and that is in the period that includes the particular calendar year and the preceding calendar year or, if no such day exists, September 30 of the particular calendar year. ( moment d’attribution ) gross revenue of a selected listed financial institution for a particular period means the amount that would be the gross revenue of the financial institution for the particular period for the purposes of the Income Tax Act if the financial institution were a taxpayer under that Act and if every reference in that Act to a taxation year of the financial institution were read as a reference to the particular period. ( revenu brut ) particular period means (a) in applying this Part for the purpose of the description of C in subsection 225.2(2) of the Act (other than for the determination of the amount for C in that subsection for the purpose of subsection 228(2.2) of the Act) and for the purpose of the description of A 6 in subsection 225.2(2) of the Act, as adapted by subsection 48(1), a taxation year; (b) in applying this Part for the determination of the amount for C in subsection 225.2(2) of the Act for the purpose of subsection 228(2.2) of the Act, a reporting period; and (c) in applying this Part for the purpose of the description of D in subparagraph 237(5)(b)(ii) of the Act, a fiscal quarter. ( période donnée ) plan merger means the merger or combination of two or more trusts, corporations or partnerships, each of which was, immediately before the merger or combination, a distributed investment plan and each of which is referred to in this definition as a “predecessor”,