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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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835591&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleDefinition of “listed financial institution” .
Series title
  • GST/HST memorandum
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • 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."
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2014.
Description7 p.
Catalogue number
  • Rv3-2/17-6-2014E-PDF
Subject terms
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