Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 46
 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 pension rebate amount, as defined in subsection 261.01(1) of the Act, of the financial institution for the claim period were equal to 33% of the total of all amounts, each of which is an amount of tax under subsection 165(2) in respect of a supply of property or a service made in the participating province, or under section 212.1 in respect of an importation of goods for use in the participating province, that became payable by the financial institution during the claim period, or was paid by the financial institution during the claim period without having become payable, provided that 1 the financial institution acquired the property or service or imported the goods, as the case may be, for consumption use or supply in respect of a pension plan, 2 the amount of tax is not deemed to have been paid by the financial institution under Part IX of the Act (other than section 191 of the Act), and 3 the amount of tax is not a recoverable amount (as defined in subsection 261.01(1) of the Act) in respect of the claim period, and (ii) in any other case, zero; (f) if the particular reporting period includes April 1, 2013 and the participating province is British Columbia, the amount determined by the formula (G 28 – G 29 ) × G 30 × (7%/G 31 ) × (G 32 /G 33 ) where G 28 is the total of the following amounts, each of which is determined for the particular reporting period and the participating province: (i) the total A amounts, (ii) the total for G 3 in paragraph (a), and (iii) the total for G 7 in paragraph (b), G 29 is the total of the following amounts, each of which is determined for the particular reporting period and the participating province: (i) the total B amounts, (ii) the total for G 2 in paragraph (a), and (iii) the total for G 8 in paragraph (b), G 30 is the specified percentage of the financial institution for the participating province and for the particular reporting period, G 31 is the rate set out in subsection 165(1) of the Act, G 32 is (i) if the financial institution is a distributed investment plan, the total of all amounts, each of which is determined by the formula A x B where A 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 (A) 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 (B) under section 218.01 of the Act for a particular specified year of the financial institution, and B is (A) in the case of an amount of tax described in clause (A) of the description of A, the extent to which the property is delivered or made available, or the service is rendered, before April 1, 2013, and (B) in the case of an amount of tax described in clause (B) of the description of A, the amount determined by the formula C/D where C is the number of days in the particular specified year before April 1, 2013, and D is the number of days in the particular specified year, and (ii) in any other case, the number of days in the particular reporting period before April 1, 2013, and G 33 is (i) if the financial institution is a distributed investment plan, 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 (ii) in any other case, the number of days in the particular reporting period; (g) if the participating province is Prince Edward Island, the positive or negative amount determined by the formula [