01564cam 2200325za 45009.835591CaOODSP20221107150711cr |||||||||||170421s2014 onc o f000 0 eng dCaOODSPengn-cn---Rv3-2/17-6-2014E-PDFDefinition of “listed financial institution” [electronic resource].[Ottawa] : Canada Revenue Agency, 2014.7 p.GST/HST memorandumIssued also in French under title: Définition d’« institution financière désignée ».Caption title."July 2014."Chapter 17.6 of the GST/HST memoranda series."This version replaces the one dated September 1999.""This memorandum explains the meaning of the term “listed financial institution” and provides information on how to determine whether a person is a listed financial institution for GST/HST purposes. It also explains when a person may be considered a financial institution as a result of an amalgamation or an acquisition of a business"--p. [1].gccstGoods and services taxgccstHarmonized sales taxgccstExcise taxesCanada Revenue Agency.Définition d’« institution financière désignée » (CaOODSP)9.835592GST/HST memorandum.(CaOODSP)9.832266PDF92 KBhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-17-6-2014-eng.pdf