Canada Revenue Agency
www.cra-arc.gc.ca
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GST/HST Memoranda Series (by chapters)
- 17-1 Definition of Financial Instrument
- 17-1-1 Products and Services of Investment Dealers
- 17-2 Products and Services of a Deposit-Taking Financial Institution
- 17-2-3 Products and Services of Life and Health Insurance Companies
- 17-6 Definition of Listed Financial Institution
- 17-8 Credit Unions
- 17-9 Insurance Agents and Brokers
- 17-10 Tax Discounters
- 17-14 Election for Exempt Supplies
- 17-16 GST/HST Treatment of Insurance Claims
