Assertion: financial institution's establishment | /r/HasProperty | determined under subsection
Facets:
Source sentences:
text: For purposes of the SLFI Regulations, including determining whether or not a listed financial institution is a prescribed financial institution, the term “permanent establishment” is defined in subsection 1(1) of the SLFI Regulations to mean any permanent establishment that the person is deemed to have under section 3 of the SLFI Regulations and: for a corporation other than an investment plan, any permanent establishment of the corporation as determined under subsection 400(2) of the Income Tax Regulations; for an individual or trust other than an investment plan, any permanent establishment of the individual or trust as determined under subsection 2600(2) of the Income Tax Regulations; for a partnership all the members of which are individuals or trusts, any permanent establishment that would be a permanent establishment of the partnership under subsection 2600(2) of the Income Tax Regulations if the partnership were an individual; and for a partnership to which paragraph (c) does not apply, any permanent establishment that would be a permanent establishment of the partnership under subsection 400(2) of the Income Tax Regulations if the partnership were a corporation.