CRA affirms its position that car dealers and travel agents generally do not supply an “arranging for” supply of insurance
When hectored over its seemingly rigid position that car dealers and travel agents who line up insurance generally are not providing a GST/HST-exempt supply of “arranging for” a financial service, CRA stated:
Where the facts in a given situation are the same or similar to those that we have reviewed, it is reasonable to expect that the same conclusions may be reached.
Neal Armstrong. Summary of 23 March 2017 CBA Commodity Taxes Roundtable, Q.12 under ETA s. 123(1) - fianancial service - para. (l).