Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
ing the particular reporting period without having become payable (I) under any of subsection 165(1) and sections 212 and 218 of the Act in respect of a supply or importation of property or a service, or (II) under section 218.01 of the Act for a particular specified year of the financial institution, and D is (I) in the case of an amount of tax described in subclause (I) of the description of C, the extent to which the property is delivered or made available, or the service is rendered, after September 30, 2016, and (II) in the case of an amount of tax described in subclause (II) of the description of C, the amount determined by the formula E/F where E is the number of days in the particular specified year after September 30, 2016, and F is the number of days in the particular specified year, and (B) in any other case, the number of days in the particular reporting period after September 30, 2016, and B is (A) if the financial institution is a distributed investment plan, the total of all amounts, each of which is an amount of tax that became payable 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, under any of subsection 165(1) and sections 212, 218 and 218.01 of the Act, and (B) in any other case, the number of days in the particular reporting period, G 22 is the rate set out in subsection 165(1) of the Act, and G 23 is (i) if the participating province is Ontario or British Columbia and if the particular reporting period begins before July 1, 2010 and ends on or after that day, the amount determined by the formula A/B where A is the number of days in the particular reporting period after June 2010 on which the financial institution was a large business, and B is the number of days in the particular reporting period, (ii) if the participating province is Ontario or British Columbia and if the particular reporting period begins on or after July 1, 2010, the amount determined by the formula (A × B)/C 2 where A is the total of all amounts, each of which is the recapture rate in respect of the province applicable on a day in the particular reporting period, B is the number of days in the particular reporting period on which the financial institution was a large business, and C is the number of days in the particular reporting period, (iii) if the participating province is Prince Edward Island and if the particular reporting period begins before April 1, 2013 and ends on or after that day, the amount determined by the formula A/B where A is the number of days in the particular reporting period after March 2013 on which the financial institution was a large business, and B is the number of days in the particular reporting period, or (iv) if the participating province is Prince Edward Island and if the particular reporting period begins on or after April 1, 2013, the amount determined by the formula (A × B)/C 2 where A is the total of all amounts, each of which is the recapture rate in respect of the province applicable on a day in the particular reporting period, B is the number of days in the particular reporting period on which the financial institution was a large business, and C is the number of days in the particular reporting period, and G 24 is the total of all amounts, each of which is determined — for a selected motor vehicle that the financial institution, in the particular reporting period, either supplies by way of sale to a person that is not related to the financial institution or removes from Canada and registers in another country (other than, if the participating province is British Columbia, a selected motor vehicle that is supplied by way of sale or registered in another country on or after April 1, 2013) and in respect of the last acquisition or importation of which, in another reporting period of the financial institution, the financial institution included an amount under th