Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 52
Definitions 52 (1) The definitions in this subsection apply in this section. affiliated group means a group of investment plans, each member of which is affiliated with each other member of the group. ( groupe affilié ) qualifying investor , in a particular investment plan for a calendar year, means a person that is an investment plan and a selected investor in the particular investment plan for the calendar year and that (a) is neither a qualifying small investment plan for the purposes of Part 1 for the fiscal year of the person that includes September 30 of the calendar year nor an investment plan in respect of which section 13 applies throughout that fiscal year; (b) is a selected listed financial institution throughout the fiscal year referred to in paragraph (a); or (c) is a member of an affiliated group, (i) the members of which together hold units of the particular investment plan with a total value of $10,000,000 or more as of September 30 of the calendar year, or (ii) any member of which is a selected listed financial institution throughout the fiscal year of the member that includes September 30 of the calendar year. ( investisseur admissible ) selected investor , in a particular investment plan for a calendar year, means a person (other than an individual or a distributed investment plan) that is resident in Canada and that meets the following criteria: (a) if the person is an investment plan, the person holds units of the particular investment plan with a total value of less than $10,000,000 as of September 30 of the calendar year; and (b) in any other case, as of September 30 of the calendar year, (i) if the particular investment plan is a stratified investment plan, for each series of the particular investment plan in which the person holds units, the person holds units of the series with a total value of less than $10,000,000, and (ii) if the particular investment plan is a non-stratified investment plan, the person holds units of the particular investment plan with a total value of less than $10,000,000. ( investisseur désigné ) selected non-stratified investment plan means a non-stratified investment plan that is a selected listed financial institution and not an exchange-traded fund. ( régime de placement non-stratifié désigné ) selected stratified investment plan means a stratified investment plan that is a selected listed financial institution. ( régime de placement stratifié désigné ) Affiliated persons (2) For the purposes of this section, persons affiliated with each other are (a) pension entities of the same pension plan; (b) trusts governed by the same deferred profit sharing plan, employee benefit plan, employee trust, employees profit sharing plan, registered education savings plan, registered supplementary unemployment benefit plan or retirement compensation arrangement; (c) employee life and health trusts established for the same employees; or (d) related persons. Production of investor percentage — non-stratified investment plan (3) Every person (other than an individual) that holds units of a selected non-stratified investment plan and that is not a specified investor in the investment plan must, if the investment plan makes a written request during a calendar year, provide to the investment plan the person’s investor percentage for each participating province as of September 30 of that calendar year and the number of units held on that day by the person in the investment plan on or before the particular day that is the later of (a) November 15 of that calendar year, and (b) the day that is 45 days after the day on which the person receives the request. Production of investor percentage — stratified investment plans (4) Every person (other than an individual) that holds units of a series (other than an exchange-traded series) of a selected stratified investment plan and that is not a specified investor in the investment plan must, if the investment plan makes a written request during a calendar