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More Information About the Sale of Property by a Financial Services Provider

As indicated in the article Sale of Property by a Financial Services Provider published on July 25, 2013, a financial services provider whose QST registration was cancelled on January 1, 2013, because that provider was not a GST/HST registrant, does not have to collect the QST on the sale of property (such as a list of customers) that meets the conditions listed in that article.

The purchaser of the property, for which the supplier did not have to collect QST, does not have to self-assess the QST.

We wish to reiterate that a financial services provider that remained a QST registrant on January 1, 2013, must collect the QST on the sale of movable property, other than capital property, that the provider owned before that date, even though the provider does not have to collect the GST.

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