Collecting the Tax on Insurance Premiums

If you collect taxable insurance premiums from a person that meets at least one of the conditions below, you must also collect the tax on insurance premiums at the rate in effect.

  • The person resides in Québec.
  • The person carries on a business in Québec.
  • The person has an insurance policy covering property located in Québec.


If you collect the tax on insurance premiums, you must register for the tax on insurance premiums.

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