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GST/HST Memoranda Series (by chapters)

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https://www.canada.ca/en/revenue-agency/services/forms-publications/gst-hst-memoranda-series-chapters-5.html

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GST/HST Memoranda Series (by chapters)

GST/HST Memoranda Series (by chapters)

17) Special sectors: Financial institutions
  • 17-1 Definition of Financial Instrument
  • 17-1-1 Products and Services of Investment Dealers
  • 17-2 Products and Services of a Deposit-Taking Financial Institution
  • 17-6 Definition of “Listed Financial Institution”
  • 17-6-1 Definition of “Selected Listed Financial Institution”
  • 17-7 De Minimis Financial Institutions
  • 17-8 Credit Unions
  • 17-9 Insurance Agents and Brokers
  • 17-10 Tax Discounters
  • 17-14 Election for Exempt Supplies
  • 17-16 GST/HST Treatment of Insurance Claims
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Date modified:
2017-06-04

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