Special attribution method

The special attribution method (SAM) is used to make an adjustment, determined by a formula, to your net tax for the provincial part of the HST.

As a result, generally there is no requirement for you to:

• track and allocate the extent of consumption or use of each property or service acquired in the participating provinces in order to claim input tax credits related to the applicable provincial part of the HST (either 7%, 8% or 10%, depending on the participating province); or
• self assess and account for tax on inputs acquired in a non participating province for consumption, use, or supply in a participating province. Exceptions to this rule are found in subsection 218.1(2) and section 220.04 of the Excise Tax Act.

For more information how to make calculations using the SAM formula, see Guide RC4050, GST/HST Information for Selected Listed Financial Institutions.

Date modified:

2013-01-25