Collecting the Tax on Insurance Premiums

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You must collect the tax on insurance premiums at the rate in effect if you sell a taxable insurance premium to a person who is in at least one of the following situations:

  • The person resides in Québec.
  • The person has an establishment in Québec or is deemed to have such an establishment under the Taxation Act.
  • The person has an insurance policy covering property located in Québec.
Important

You must register for the tax on insurance premiums before you collect it for the first time.

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