Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
 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 the description of G 19 in determining its net tax for the other reporting period — by the formula A × B × (C/D) × E × (F/G) where A is the amount determined for the participating province under the description of G 19 in the other reporting period in respect of the last acquisition or importation of the selected motor vehicle, B is the specified percentage of the financial institution for the participating province and for the other reporting period, C is the tax rate for the participating province as of the last day of the other reporting period, D is the rate set out in subsection 165(1) of the Act, E is the amount determined for G 23 for the financial institution for the other reporting period, F is (i) if the financial institution supplies the selected motor vehicle and the recipient of the supply is not dealing at arm’s length with the financial institution or if the financial institution removes the selected motor vehicle from Canada, the fair market value of the selected motor vehicle at the time of the supply or removal, and (ii) in any other case, the consideration for the supply by way of sale of the selected motor vehicle, and G is the consideration in respect of the last acquisition, or the value in respect of the last importation, of the selected motor vehicle by the financial institution in respect of which the amount determined under the description of A is attributable; (e) if the particular reporting period begins before July 1, 2010 and ends on or after that day and if the participating province is Nova Scotia, New Brunswick or Newfoundland and Labrador, the negative amount determined by the formula –1 × [(G 25 × G 26 × 8/5) + G 27 ] where G 25 is the total of all amounts, each of which is an amount of tax under any of subsections 165(1) and sections 212 and 218 of the Act in respect of a supply or importation of property or service for consumption or use exclusively in Ontario or British Columbia that became payable by the financial institution, or that was paid by the financial institution without having become payable, during a reporting period of the financial institution that precedes the particular reporting period, to the extent that the amount is included in the total A amounts for a reporting period preceding the particular reporting period and is not included in the total B amounts for any reporting period, including the particular reporting period, of the financial institution, provided that tax is payable in respect of the supply or importation under any of subsection 165(2) and section 212.1 of the Act as a consequence of the application of Part 3 of the New Harmonized Value-added Tax System Regulations or Divisions 2 and 3 of Part 9 of the New Harmonized Value-added Tax System Regulations, No. 2 , G 26 is the specified percentage of the financial institution for the participating province and for the particular reporting period, and G 27 is (i) if section 67 applies to the financial institution, the total of all amounts, each of which (A) is determined for a claim period (as defined in subsection 261.01(1) of the Act) of the financial institution that ends before July 2010 and that is included in the fiscal year of the financial institution that includes the particular reporting period, during which the financial institution was a pension entity and a selected listed financial institution and in respect of which the pension entity has made an application for a rebate under subsection 261.01(2) of the Act, and (B) is equal to the amount of the rebate that would be payable under subsection 261.01(2) of the Act for the claim period if (I) the financial institution were not a selected listed financial institution throughout the claim period, and (II) the amount of the rebate were determined as though the