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| 02011cam 2200325za 4500 |
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001 | 9.835615 |
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003 | CaOODSP |
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005 | 20221107150715 |
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007 | cr ||||||||||| |
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008 | 170421s2014 onc o f000 0 eng d |
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040 | |aCaOODSP|beng |
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043 | |an-cn--- |
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086 | 1 |aRv3-2/17-16-2014E-PDF |
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245 | 00|aGST/HST treatment of insurance claims |h[electronic resource]. |
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260 | |a[Ottawa] : |bCanada Revenue Agency, |c2014. |
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300 | |a30 p. |
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490 | 1 |aGST/HST memorandum |
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500 | |aIssued also in French under title: Traitement des règlements de sinistres sous le régime de la TPS/TVH. |
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500 | |aCaption title. |
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500 | |a"August 2014." |
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500 | |aChapter 17.16 of the GST/HST memoranda series. |
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500 | |a"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)." |
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520 | |a"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]. |
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692 | 07|2gccst|aGoods and services tax |
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692 | 07|2gccst|aHarmonized sales tax |
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692 | 07|2gccst|aExcise taxes |
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710 | 2 |aCanada Revenue Agency. |
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775 | 08|tTraitement des règlements de sinistres sous le régime de la TPS/TVH |w(CaOODSP)9.835616 |
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830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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856 | 40|qPDF|s204 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-17-16-2014-eng.pdf |
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