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008170421s2014    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-2/17-16-2014E-PDF
24500|aGST/HST treatment of insurance claims |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c2014.
300 |a30 p.
4901 |aGST/HST memorandum
500 |aIssued also in French under title: Traitement des règlements de sinistres sous le régime de la TPS/TVH.
500 |aCaption title.
500 |a"August 2014."
500 |aChapter 17.16 of the GST/HST memoranda series.
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)."
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].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
69207|2gccst|aExcise taxes
7102 |aCanada Revenue Agency.
77508|tTraitement des règlements de sinistres sous le régime de la TPS/TVH |w(CaOODSP)9.835616
830#0|aGST/HST memorandum.|w(CaOODSP)9.832266
85640|qPDF|s204 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-17-16-2014-eng.pdf