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
| 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 | |
| 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. |
| Description | 7 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax Excise taxes |