Subsection 225.4(3)
Paragraph 225.4(3)(b)
Administrative Policy
B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013
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...
Subsection 225.4(6)
Administrative Policy
Guide RC4050 "GST/HST Information for Selected Listed Financial Institutions" 2011
Method for investor percentages must be fair and reasoanble
For purposes of determining provincial attribution percentages for a stratified or...
Forms
RC4610 “GST/HST Election or Revocation of an Election to Have Subsection 225.4(3), (4) or (5) Not Apply to a Selected Listed Financial Institution”
Making of election to exclude non-resident units under SAM formula
Effect of these elections
Stratified investment plan
In very general terms,...
Articles
PWC, "Tax Insights: Investment limited partnerships ─ GST/HST & QST filing obligations", Issue 2020-27, May 04, 2020
Addition of ILPs to SLFI world
Most Canadian resident investment limited partnerships (ILPs) will be considered to be a Selected Listed Financial...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Investment Limited Partnership | 170 |