GST/HST Treatment of Insurance Claims PDF, ePub eBook

GST/HST Treatment of Insurance Claims

File Name:GST/HST Treatment of Insurance Claims
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Published on 2014 by
ISBN-10:
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Book Summary

|This memorandum explains, for purposes of the GST/HST, certain provisions of the Excise Tax Act (the Act) that relate to the treatment of insurance claims. It discusses the GST/HST status of supplies made in the settlement of an insurance claim. It also discusses the net-of-GST/HST method used in settling property insurance claims, the GST/HST treatment of property transferred to an insurer upon settlement of a claim and how the GST/HST applies when a default occurs under a construction performance bond|--Page [1].

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