Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
Version of section 6 from 2013-04-18 to 2024-10-30:
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.
- SOR/2013-71, s. 2
- Date modified: