GST/HST treatment of insurance claims . : Rv3-2/17-16-2014E-PDF
"This memorandum explains, for purposes of the GST/HST, certain provisions of the Excise Tax Act (the Act) that relate to the treatment of insurance claims. It discusses the GST/HST status of supplies made in the settlement of an insurance claim. It also discusses the net-of-GST/HST method used in settling property insurance claims, the GST/HST treatment of property transferred to an insurer upon settlement of a claim and how the GST/HST applies when a default occurs under a construction performance bond"--p. [1].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.835615&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | GST/HST treatment of insurance claims . |
| Titre de la série | GST/HST memorandum |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Traitement des règlements de sinistres sous le régime de la TPS/TVH. Caption title. "August 2014." Chapter 17.16 of the GST/HST memoranda series. "This version replaces the one dated March 2001. It also cancels and replaces the following GST/HST Policy Statements: P-210R, Settlement of a Claim under a Performance Bond Issued in Respect of a Construction Contract, and P-56R2, Insurance Adjustment Services (formerly Licensing of Insurance Adjusters)." |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2014. |
| Description | 30 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax Excise taxes |