CRA indicates that handling (and marketing to) the customers of an insurance company was not predominantly arranging for issuance of insurance for GST/HST purposes

A separate company which took care of dealing with the insurance clients of an insurance company including applications and forwarding inquiries, as well as doing marketing, was found by CRA to be likely engaged in the supply of taxable promotional and administrative services rather than GST/HST-exempt “arranging for” supplies.

Neal Armstrong. Summary of 16 December 2016 Interpretation 169841 under ETA – s. 123(1) – financial service – (l).