TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SELECTED LISTED FINANCIAL INSTITUTION [1 record]
Record 1 - internal organization data 2017-02-08
Record 1, English
Record 1, Subject field(s)
- Taxation
- Financial Institutions
Record 1, Main entry term, English
- selected listed financial institution
1, record 1, English, selected%20listed%20financial%20institution
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
For GST/HST [goods and services tax/harmonized sales tax] purposes, a selected listed financial institution during a fiscal year satisfies the following two conditions: must be a listed financial institution described in any subparagraphs ... of the Act during your taxation year in which its fiscal year ends and during its preceding taxation year, and is required to allocate taxable income (or income, if an individual, an estate of a decreased individual, or a trust) for income tax purposes between at least one participating province and at least one non-participating province during the current taxation year and the immediately preceding taxation year. 2, record 1, English, - selected%20listed%20financial%20institution
Record number: 1, Textual support number: 2 CONT
Selected listed financial institutions are required to determine their net Tax liability using a special attribution method. 3, record 1, English, - selected%20listed%20financial%20institution
Record number: 1, Textual support number: 1 OBS
New term introduced in 1997 with the implementation of the harmonized sales tax. 3, record 1, English, - selected%20listed%20financial%20institution
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Institutions financières
Record 1, Main entry term, French
- institution financière désignée particulière
1, record 1, French, institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Aux fins de la TPS/TVH [taxe sur les produits et les services/taxe de vente harmonisée], une institution financière désignée décrite à l'un des sous-alinéas [...] de la Loi durant son année d'imposition au cours de laquelle se termine son exercice et durant l'année d'imposition précédente; et répartir son revenu imposable (ou son revenu si un particulier, une succession d'un particulier décédé ou une fiducie) aux fins de l'impôt entre au moins une province participante et au moins une province non participante durant l'année d'imposition courante et l'année d'imposition précédente. 2, record 1, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re
Record number: 1, Textual support number: 2 CONT
Les institutions financières désignée particulière sont tenues de calculer la taxe nette à payer selon une méthode d'attribution spéciale. 3, record 1, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re
Record number: 1, Textual support number: 1 OBS
Nouvelle expression introduite en 1997, avec la mise en œuvre de la taxe de vente harmonisée. 3, record 1, French, - institution%20financi%C3%A8re%20d%C3%A9sign%C3%A9e%20particuli%C3%A8re
Record 1, Spanish
Record 1, Textual support, Spanish
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