Subsection 225.2(1)
Selected Listed Financial Institution
Administrative Policy
Memorandum 17.6.1 "Definition of ‘Selected Listed Financial Institution'" July 2014
31. A series of tips were developed to help in the determination of whether a particular investment plan is an SLFI…[which] are found in...
Subsection 225.2(2)
Administrative Policy
19 January 2019 Interpretation 165888
CRA indicated that the s. 123(1) definition of tax “is interpreted by it to include only amounts of tax that are actually payable under Part IX,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations - Section 46 - Paragraph 46(a) - Element G - Subparagraph (iii) | refund of tax paid in error not included in refunded tax referred to in G | 230 |
| Tax Topics - Excise Tax Act - Section 263.01 - Subsection 263.01(1) | tax paid in error was not tax that was subject to the s. 263.01 restriction | 203 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Tax | tax does not include tax paid in error | 102 |
8 March 2018 CBA Commodity Tax Roundtable, Q.10
A Canadian financial institution makes a taxable supply of services (Services) to an unrelated Canadian selected listed financial institution...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 278 - Subsection 278(2) | SLFI tax must be remitted irrespective of a failure of a SLFI supplier to charge the tax going into the SAM formula | 345 |
GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018
Overview of formula (pp. 3-4)
Under the SLFI rules, an SLFI determines its liability in respect of the provincial part of the HST for net tax...
B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013
9. Specified attribution method formula
An SLFI [selected listed financial institution] uses the SAM [specified attribution method] formula to...
Forms
Subsection 225.2(5)
Administrative Policy
18 February 2015 Ruling 147237 [late election not accepted]
The SLFI and the closely related Supplier filed a (Form GST497GST497) election to make an election under s. 225.2(4), which was processed by CRA....