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 “Election to Have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation”
When eligible to make election
You can make an election under proposed subsection 225.4(6) of the ETA if you are:
- a stratified investment plan...
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 | 144 |