Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
ticular reporting period under paragraph 172.1(5)(d) of the Act, (iii) all amounts, each of which is an amount determined for B in the formula in paragraph 172.1(5.1)(c) of the Act in respect of a supply that the financial institution was deemed to have received during the particular reporting period under paragraph 172.1(5.1)(d) of the Act, (iv) all amounts, each of which is an amount determined for B in the formula in paragraph 172.1(6)(c) of the Act in respect of a supply that the financial institution was deemed to have received during the particular reporting period under paragraph 172.1(6)(d) of the Act, (v) all amounts, each of which is an amount determined for B in the formula in paragraph 172.1(6.1)(c) of the Act in respect of a supply that the financial institution was deemed to have received during the particular reporting period under paragraph 172.1(6.1)(d) of the Act, (vi) all amounts, each of which is an amount determined for B in the formula in paragraph 172.1(7)(c) of the Act in respect of a supply in respect of which the financial institution was deemed to have paid tax during the particular reporting period under paragraph 172.1(7)(d) of the Act, and (vii) all amounts, each of which is an amount determined for B in the formula in paragraph 172.1(7.1)(c) of the Act in respect of a supply in respect of which the financial institution was deemed to have paid tax during the particular reporting period under paragraph 172.1(7.1)(d) of the Act; (c) if the participating province is Ontario, Nova Scotia or British Columbia, the positive or negative amount determined by the formula [(G 13 – G 14 ) × G 15 × (G 16 /G 17 )] – G 18 where G 13 is the total of (i) all amounts, each of which is an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01 of the Act that was paid or became payable by the financial institution before the beginning of the reporting period of the financial institution that includes July 1, 2010 and in respect of which the financial institution has claimed an input tax credit in the return for the particular reporting period under Division V of Part IX of the Act, to the extent that the amount was included in the total B amounts for the particular reporting period, and (ii) if the particular reporting period begins before July 1, 2010 and ends on or after that day and if section 67 does not apply to the financial institution, all amounts, each of which is determined by the following formula in respect of tax under any of subsection 165(1) and sections 212 and 218 of the Act that became payable by the financial institution during the particular reporting period or that was paid by the financial institution without having become payable during the particular reporting period — provided that the tax is in respect of property that is in whole or in part delivered or made available after the particular reporting period or in respect of a service that is rendered in whole or in part after the particular reporting period — or in respect of tax under section 218.01 of the Act that became payable by the financial institution during the particular reporting period, or that was paid by the financial institution without having become payable during the particular reporting period, and that is determined for a specified year of the financial institution that ends after the particular reporting period: (A – B) × (C/D) × E where A is the amount of that tax, B is the total of all input tax credits of the financial institution in respect of that tax, C is the number of days in the particular reporting period before July 2010, D is the total number of days in the particular reporting period, and E is (A) in the case of tax under section 218.01 of the Act, the percentage determined by dividing the number of days in the specified year that are after June 30, 2010 by the number of days in the specified year, and (B) in any other case, 100% less the extent (expressed as a percentage) to which the