CRA acknowledges that the assignment of a conditional sales contract “may” be a financial service for HST/GST purposes

In response to a query about 112274, which seemed to say the opposite, CRA stated that "when a conditional sales contract is assigned to a third-party and the purpose of the assignment is to transfer to the third- party the right to receive a stream of payments, the assignment of the conditional sales contract may be a financial service."

Neal Armstrong. Summary of CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 18 under ETA, s. 123(1) – debt security.