Section 225.4

Subsection 225.4(3)

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...

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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,...

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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...

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