Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
s 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 (A) if the financial institution is a distributed investment plan in the particular reporting period, the total of all amounts, each of which is determined by the formula F × G where F 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 (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 any specified year of the financial institution, and G is (I) in the case of an amount of tax described in subclause (I) of the description of F, the extent to which the property is delivered or made available, or the service is rendered, before April 2013, and (II) in the case of an amount of tax described in subclause (II) of the description of F, the amount determined by the formula H/I where H is the number of days before April 2013 in the specified year referred to in that subclause, and I is the number of days in that specified year, and (B) in any other case, the number of days in the particular reporting period before April 2013, D is (A) if the financial institution is a distributed investment plan in the particular reporting period, 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, 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 March 2013 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 property is delivered or made available, or the service is rendered, before the end of the particular reporting period, and G 35 is the total of (i) all amounts, each of which is an amount 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 a supply or importation of property (other than real property) that is in whole or in part delivered or made available before the reporting period of the financial institution that includes April 1, 2013, in respect of a supply of real property the ownership or possession of which is transferred before that reporting period or in respect of a supply of a service that is rendered in whole or in part before that 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 w