Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 48
d from the net tax for any reporting period of the financial institution other than the particular reporting period, and (iii) is claimed by the financial institution in a return under this Division filed by the financial institution for the particular reporting period, and (b) 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 financial institution under subsection (4) applies — equal to tax payable by the other person under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1 that is included in the cost to the other person of supplying the property or service to the financial institution; and E is the total of all amounts, each of which is a positive or negative amount that is prescribed for the purpose of the description of G of this subsection if this subsection were read without reference to any adaptation made to it under the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . Adaptation of subsection 225.2(2) of Act — non-stratified plans with real-time (2) In applying subsection 225.2(2) of the Act for the determination of the net tax for a particular reporting period in a fiscal year that ends in a taxation year of a non-stratified investment plan and throughout which an election under section 49 or 61 is in effect, the formula in that subsection and the descriptions for that formula are adapted as follows: [A × (B/C)] – D + E where A is the total of all positive or negative amounts, each of which is determined for a particular day in the particular reporting period by the formula (A 1 – A 2 ) × A 3 where A 1 is the total of (a) all amounts of tax (other than an amount of tax that is prescribed under any of section 40, paragraph 55(2)(a) and section 67 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations ) in respect of a supply or importation of property or service that became payable under any of subsection 165(1) and sections 212, 218 and 218.01 by the financial institution on the particular day or that was paid by the financial institution on the particular day without having become payable, (b) all amounts each of which is tax under subsection 165(1) in respect of a supply (other than a supply to which paragraph (c) 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 on the particular day, and (c) all amounts each of which is an amount — in respect of a supply of property or a service that is made on the particular day by another person to the financial institution and to which an election made by the financial institution under subsection (4) applies — equal to tax calculated at the rate set out in subsection 165(1) on the cost to the other person of supplying the property or service to the financial institution excluding any remuneration to employees of the other person, the cost of financial services and tax under this Part, A 2 is the total of (a) all amounts, each of which is an input tax credit (other than an input tax credit in respect of an amount of tax that is prescribed under any of section 40, paragraph 55(2)(a) and section 67 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations ) of the financial institution for the particular reporting period or preceding reporting periods of the financial institution claimed by the financial institution in the return under this Division filed by the financial institution for the particular reporting period, 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 (b) all amounts each of which would be an input tax credit of the financial institution for the particula