attribution point) in which the fiscal year ends and(A)one or more of March 31, June 30 and December 31 of the particular calendar year, as determined by the stratified investment plan, or(B)March 31 of the particular calendar year, in the absence of such a determination by the stratified investment plan, and(ii)in any other case, September 30 of the particular calendar year; and(b)in the case of a particular investment plan,(i)if the particular investment plan is a distributed investment plan other than an exchange-traded fund, September 30 of the particular calendar year,(ii)if the particular investment plan is an exchange-traded fund, each of September 30 of the particular calendar
plan merger, to form one trust, corporation or partnership (referred to in this definition as the “continuing plan”) in such a manner that(a)the continuing plan is a predecessor and is, immediately after the merger or combination, a distributed investment plan;(b)for each predecessor other than the continuing plan, all or substantially all of the outstanding units of the predecessor are converted, by any means, into units of the continuing plan or are cancelled; and(c)the merger or combination is otherwise than as a result of the acquisition of property of a particular trust, corporation or partnership by another trust, corporation or partnership, pursuant to the purchase of that property by the other trust, corporation or partnership or as a result of the distribution of that property to the other trust, corporation or partnership on the winding-up of the particular trust, corporation or partnership. (fusion de régimes)
provincial seriess percentage for the series, for the particular province and for the taxation year in which the preceding fiscal year ends, or the percentage that would be the stratified investment plan’s percentage for the series, for the particular pro
specified extent) and the consideration for the specified property or service and each element is not separately identified,(i)if the province is British Columbia, 95%, and(ii)if the province is Ontario or Prince Edward Island and the specified property or service is provided to the person together with(A)an element that is a service, 96%,(B)an element that is property, 89%, and(C)an element that is a service and an element that is property, 86%;(b)if paragraph (a) does not apply and the property or service is a specified property or service (other than farming property or service of the person for the reporting period) of the specified class, 100%; and(c)
specified transactions percentage for any participating province and for the taxation year, determined without reference to subsection 32(3), is less than the amount that would be that percentage if that percentage were determined without re