B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013

19.1.1 Provincial attribution percentage – selected province..

As with other non-stratified investment plans, the last part of the formula...

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9. Specified attribution method formula

An SLFI [selected listed financial institution] uses the SAM [specified attribution method] formula to...

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For example, if a non-stratified exchange-traded fund has a large group of objecting beneficial owners and it is unable to obtain residency...

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Deemed residence of non-residents in non-participating province unless s. 225 election (Part 13)

As described in section 225.4 of the Act, unless...

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Reporting of tax adjustment by investmetn plan and manager (26(c))

Under paragraph 58(2)(b), where the manager is an SLFI, the positive or...

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No zero-rating for supplies to NR unitholders if do not make election

For example, where a mutual fund trust, that has not entered into an...

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Example of deemed PE where qualified to distribute units through a dealer in a province

Permanent establishment in a province – draft SLFI...

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