Subsection 225.3(2)
Administrative Policy
B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013
For example, if a non-stratified exchange-traded fund has a large group of objecting beneficial owners and it is unable to obtain residency...
Subsection 225.3(3)
Paragraph 225.3(3)(a)
Forms
RC7211 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages for an SLFI for GST/HST and QST Purposes or only for QST Purposes
When to use election form
Fill out this form if you are a selected listed financial institution (SLFI) for GST/HST and QST purposes that is an...