The following are available on the Canada Revenue Agency (CRA) website.
- GST/HST Memorandum 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02
- GST/HST Memorandum 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02
- GST/HST Memorandum 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions