Assertion: listed financial institution | /r/HasProperty | a qualifying partnership
Facets:
value: during the taxation year
type: TEMPORAL
Source sentences:
text: Under section 9 of the SLFI Regulations, a listed financial institution is a prescribed financial institution throughout a reporting period in a particular fiscal year that ends in a taxation year of the financial institution if the financial institution: has, at any time in the taxation year, a permanent establishment in a participating province and has, at any time in the taxation year, a permanent establishment in any other province (Refer to paragraphs 10 to 13 below for more information.); or is a qualifying partnership during the taxation year.