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. .
|Department/Agency||Canada Revenue Agency.|
|Title||Definition of “listed financial institution”|
|Series Title||GST/HST memorandum|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|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."|
|Number of Pages||7 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Excise taxes|
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