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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835615&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | GST/HST treatment of insurance claims . |
| Series title | GST/HST memorandum |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| 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)." |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2014. |
| Description | 30 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax Excise taxes |
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