Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 36
ribution point, A 2 is the total value, on the attribution point, of the actuarial liabilities of the defined benefits pension plan other than actuarial liabilities that are reasonably attributable to plan members of the financial institution that the financial institution knows, on December 31 of the calendar year in which the fiscal year ends, are not resident in Canada on the attribution point, A 3 is the lesser of 0.1 and the amount determined by the formula C/D where C is the total of all amounts, each of which is the total value, on the attribution point, of the actuarial liabilities of the defined benefits pension plan that are reasonably attributable to a plan member of the financial institution in respect of which the financial institution, on December 31 of the calendar year in which the fiscal year ends, (i) does not know whether or not the plan member is resident in Canada on the attribution point, or (ii) knows that the plan member is resident in Canada on the attribution point but does not know the province in which the plan member is resident on the attribution point, and D is the amount determined for A 2 , and A 4 is the total of all amounts, each of which is the total value, on the attribution point, of the actuarial liabilities of the defined benefits pension plan that are reasonably attributable to a plan member of the financial institution resident in Canada on the attribution point in respect of which the financial institution knows, on December 31 of the calendar year in which the fiscal year ends, the province in which the plan member is resident on the attribution point, and B is the number of attribution points in respect of the financial institution for the particular period; and (c) in the case of any other participating province, nil. Attribution of plan members to a participating province (2) For the purposes of subsection (1), if, for any attribution point in respect of a pension entity of a defined benefits pension plan for a particular period in which a fiscal year of the pension entity ends, the total of all amounts — each of which is the total value, on the attribution point, of the actuarial liabilities of the pension plan that are reasonably attributable to a plan member (in this subsection referred to as a “known member”) of the pension entity in respect of which the pension entity knows, on December 31 of the calendar year in which the fiscal year ends, whether or not the plan member is resident in Canada on the attribution point and, in the case of plan members resident in Canada, the province in which the plan member is resident on the attribution point — is less than 50% of the total value, on the attribution point, of the actuarial liabilities of the pension plan, the following rules apply: (a) the total value on the attribution point of the actuarial liabilities of the pension plan, other than the actuarial liabilities of the pension plan that are reasonably attributable to the known members, is deemed to be attributable to a particular person and not to any other person; (b) the particular person is deemed to be a plan member of the pension entity and to be resident on the attribution point in Canada and in the selected province referred to in subsection (1) for the particular period; and (c) the pension entity is deemed to know on December 31 of the calendar year that the particular person is, on the attribution point, resident in Canada and in the selected province. SOR/2013-71, s. 2