Subsection 4(1) - Tax on Premiums in Respect of Insurance Effected Outside Canada
Articles
Brent F. Murray, "Excise Tax & Insurance Premiums", Canadian GST Monitor No. 245, February 2009, p. 1.
Subsection 4(3) - Residence of Corporation
Administrative Policy
20 October 2011 Interpretation Case No. 134951
A non-resident corporation which invested in shares of producing oil and gas wells in Canada, was not considered to be carrying on business in Canada, so that it was not subject to the 10% tax on insurance premiums paid to an unauthorized insurer for related risks.