Metadata
Author: Giga-fren
Data
English[en]
- 64 (2) If tax under subsection (1) would, but for this subsection, become payable by a person when the person is a selected listed financial institution, that tax is not payable unless it is an amount of tax that (a) is prescribed for the purposes of paragraph (a) of the description of F in subsection 225.2(2); or (b) is in respect of an imported taxable supply of property or a service acquired otherwise than for consumption, use or supply in the course of an endeavour (as defined in subsection 141.01(1)) of the person.
French[fr]
a) est visé par règlement pour l’application de l’alinéa a) de l’élément F de la formule figurant au paragraphe 225.2(2); b) se rapporte à la fourniture taxable importée d’un bien ou d’un service acquis à une fin autre que pour consommation, utilisation ou fourniture dans le cadre d’une initiative, au sens du paragraphe 141.01(1), de la personne.