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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

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleGST/HST treatment of insurance claims .
Series title
  • GST/HST memorandum
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description30 p.
Catalogue number
  • Rv3-2/17-16-2014E-PDF
Subject terms
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