Section 225.3

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 information required to determine the province of residency...for these unit holders from a third party service provider, the non-stratified exchange-traded fund may apply to the Minister for authorization to use an alternative method to determine its provincial attribution percentage for a participating province. A geographical analysis report from a third party indicating the province of residence of the unit holder that does not meet the specific information requirements in section 6 of the draft SLFI Regulations [now, s. 5] could be included to support the application to use an alternative method under section 225.3... .