PWC, "GST/HST and QST alert: Investment plans are required to obtain investor percentages – action required by October 15, 2019", PwC Tax Insights, September 03, 2019, Issue 2019-31

Qualifying investors

A qualifying investor is generally an investor that is an investment plan (but not a DIP) that holds less than $10,000,000 in...

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Qualifying investors

A qualifying investor is generally an investor that is an investment plan (but not a DIP) that holds less than $10,000,000 in...

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Timing

DIPs must know where their unitholders resided or their “investor percentages” by December 31 of the particular year; however, as there...

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Current year election

Generally, DIPs determine their provincial attribution percentage based on the default attribution point (i.e. September 30,...

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