Definition of “listed financial institution”: Rv3-2/17-6-2014E-PDF

"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].

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Department/Agency Canada Revenue Agency.
Title Definition of “listed financial institution”
Series Title GST/HST memorandum
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued 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."
Date 2014.
Number of Pages 7 p.
Catalogue Number
  • Rv3-2/17-6-2014E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Excise taxes