GST/HST Severed Letters - 2020-02

HST severed letters, 2020-02

GST/HST Ruling

24 January 2020 GST/HST Ruling 194625 - Services Provided to an Introducing Broker by a Carrying Broker

CRA Tags
ETA Part IX, 123(1)(financial instrument), 123(1)(financial service)(l)
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l)
fees paid by an introducing broker to a carrying broker were GST/HST taxable
Summary Under
Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(1) - Person at Risk
indemnity from introducing broker suggested that carrying broker was not a person at risk

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