CRA finds that the services of a managing general agent for an insurer are subject to GST/HST
A managing general agent (“MGA”) provides services to an insurer consisting of the recruitment, training, advising and monitoring of independent licensed insurance agents, including reviewing insurance applications prepared by them for completeness. CRA concluded that “the predominant nature of the supply made by the [MGA] is a management and promotional service,” so that it was taxable rather than an “arranging for” financial service.
Neal Armstrong. Summary of 6 May 2019 GST/HST Interpretation 194986 under ETA s.123(1) – financial service – (r.4).