Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 42
me that is on or after July 1, 2010 and before April 1, 2013, 100%, and (ii) in the case of a time that is on or after April 1, 2013, 0%; and (c) if the province is Prince Edward Island, (i) in the case of a time that is on or after April 1, 2013 and before April 1, 2018, 100%, (ii) in the case of a time that is on or after April 1, 2018 and before April 1, 2019, 75%, (iii) in the case of a time that is on or after April 1, 2019 and before April 1, 2020, 50%, (iv) in the case of a time that is on or after April 1, 2020 and before April 1, 2021, 25%, and (v) in the case of a time that is on or after April 1, 2021, 0%. ( taux de récupération ) selected motor vehicle means a motor vehicle that is licensed, or required to be licensed, for use on a public highway under the laws of a province relating to the licensing of motor vehicles and that weighs, while carrying its maximum capacity of fuel, lubricant and coolant, less than 3,000 kilograms at the time when the motor vehicle is first licensed, or first required to be licensed, under those laws. ( véhicule automobile désigné ) specified energy has the same meaning as in section 26 of the New Harmonized Value-added Tax System Regulations, No. 2 . ( forme d’énergie déterminée ) specified extent of property or a service in respect of a specified class of specified property or service, for a province that is Ontario, British Columbia or Prince Edward Island and for a reporting period of a person, means the percentage that is equal to (a) in the case where the specified class is qualifying telecommunications services, the property or service includes qualifying telecommunications services and other property or services that are not specified property or services (each of which is referred to in this paragraph as an “element”) and the consideration for the specified property or service and each element is not separately identified, (i) if the province is British Columbia, 95%, and (ii) if the province is Ontario or Prince Edward Island and the specified property or service is provided to the person together with (A) an element that is a service, 96%, (B) an element that is property, 89%, and (C) an element that is a service and an element that is property, 86%; (b) if paragraph (a) does not apply and the property or service is a specified property or service (other than farming property or service of the person for the reporting period) of the specified class, 100%; and (c) in any other case, 0%. ( mesure déterminée ) specified property or service means property or a service (other than excluded property or service) that is (a) a selected motor vehicle; (b) motive fuel, other than diesel fuel, that is acquired or imported for consumption or use in the engine of a selected motor vehicle; (c) property (other than property for maintenance or repair) that is acquired or imported by a person for consumption or use in respect of a selected motor vehicle acquired or imported by the person, if the acquisition or importation of the property occurs within 365 days of the acquisition or importation of the selected motor vehicle; (d) a service (other than a service for maintenance or repair) that is acquired by a person for consumption or use in respect of a selected motor vehicle acquired or imported by the person, if the acquisition of the service occurs within 365 days of the acquisition or importation of the motor vehicle; (e) specified energy; (f) a service described in paragraph (a) of the definition telecommunication service in subsection 123(1) of the Act; (g) access to a telecommunications circuit, line, frequency, channel or partial channel, or to other similar means of transmitting a telecommunication (but not including a satellite channel), for use in providing a service described in paragraph (a) of the definition telecommunication service in subsection 123(1) of the Act; or (h) food, beverages or entertainment acquired by a person in respect of which subsection 67.1(1) of the Income