Assertion: listed financial institution | /r/HasAspect | permanent establishment
Facets:
value: in a province
type: LOCATION
Source sentences:
text: Under section 4 of the SLFI Regulations, if the listed financial institution has a permanent establishment in a province at any time in a taxation year, it is considered to have a permanent establishment in the province throughout the taxation year of the financial institution.
text: For purposes of the SLFI Regulations, including determining whether a listed financial institution has a permanent establishment in a particular province and is a prescribed financial institution, it may be necessary to determine whether a particular person, for example a unit holder or a plan member of an investment plan, is resident in a particular province.
text: A selected listed financial institution, in general terms, is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) that has a permanent establishment in a participating province and a permanent establishment in any other province, at any time during the taxation year.