Listed Financial Institutions

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Listed financial institutions include the following:

  • a bank 
  • a corporation authorized, under the laws of Canada, Québec or another province, 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 (for example, a caisse populaire) 
  • 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

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.

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