Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations

Marginal note:Definitions — section 225.3 of Act

• 6 (1) For the purpose of section 225.3 of the Act, exchange-traded fund, exchange-traded series, non-stratified investment plan and stratified investment plan have the same meanings as in subsection 1(1).

• Marginal note:Definitions — section 225.4 of Act

  (2) For the purpose of section 225.4 of the Act,

  • (a) exchange-traded fund, exchange-traded series, individual, investment plan, non-stratified investment plan, plan member, private investment plan, series, stratified investment plan and unit have the same meanings as in subsection 1(1); and

  • (b) specified investor has the same meaning as in section 16.