Section 225.4

Subsection 225.4(3)

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...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Regulations - Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations - Section 34 - Subsection 34(1)		133
Tax Topics - Excise Tax Act - Section 225.2 - Subsection 225.2(2)		386
Tax Topics - Excise Tax Act - Section 225.3 - Subsection 225.3(2)		114
Tax Topics - Excise Tax Act - Section 217 - Qualifying Consideration - Element A - Paragraph A(b)		345
Tax Topics - Excise Tax Act - Regulations - Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations - Section 55 - Subsection 55(2)		137

Method for investor percentages must be fair and reasoanble

For purposes of determining provincial attribution percentages for a stratified or...

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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...

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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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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Investment Limited Partnership		144