00000nam 2200000za 4500 9.835615 CaOODSP 20221107150715 cr ||||||||||| 170421s2014 onc o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/17-16-2014E-PDF GST/HST treatment of insurance claims [electronic resource]. [Ottawa] : Canada Revenue Agency, 2014. 30 p. GST/HST memorandum 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)." "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]. gccst Goods and services tax gccst Harmonized sales tax gccst Excise taxes Canada Revenue Agency. Traitement des règlements de sinistres sous le régime de la TPS/TVH (CaOODSP)9.835616 GST/HST memorandum. (CaOODSP)9.832266 PDF 204 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-17-16-2014-eng.pdf