Listed financial institutions include the following:

• a bank;
• a corporation authorized to carry on a business that provides trustee services in Canada;
• a person whose principal business is as a dealer or trader in, or a broker or salesperson of, financial instruments and money;
• a savings and credit union;
• an insurer or any other person whose principal business is providing insurance products;
• the segregated fund of an insurer;
• the Canada Deposit Insurance Corporation;
• a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof;
• an investment plan;
• a person who provides tax discounting services;
• a corporation deemed to be a financial institution because it made the election to have certain supplies treated as exempt supplies of financial services and the election is in effect.

Since January 1, 2013, persons deemed to be listed financial institutions for purposes of the GST are also deemed to be listed financial institutions for purposes of the QST.