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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 433.16r13
Disposition versions
433.16R13. The negative amount determined by the following formula is a prescribed amount for a particular reporting period that begins before 1 April 2013 and ends after 31 March 2013 and that is in a fiscal year that ends in a taxation year of a selected listed financial institution:
−1 × G1 × G2 × (G3 / G4).
For the purposes of the formula in the first paragraph,
(1) G1 is the value of G40 in the formula in paragraph h of section 46 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15), determined for the particular reporting period or the value that G40 would have for that particular reporting period if the financial institution were a selected listed financial institution for the purposes of Part IX of that Act;
(2) G2 is the specified percentage of the financial institution as regards Québec for the particular reporting period;
(3) G3 is the tax rate specified in the first paragraph of section 16 of the Act; and
(4) G4 is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act.
