Yes. I actually appeared before this committee a long time ago, I think around the 1990s or 1991, when this came in. There's the GST legislation and then there are the regulations that fall under it. The legislation sets out what's taxed and what is exempt under section 123, and then there are some additional rules that would apply to explain how it actually works out for particular types of financial institutions.
On October 21st, 2010. See this statement in context.