Collecting the Tax on Insurance Premiums

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.

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

End of note

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