(Source: Global Affairs Canada, Protocol Office, www.international.gc.ca)

Typically, every Canadian resident that enters into or renews a contract of insurance against a risk within Canada is required to pay a 10% insurance premium tax, if the contract is placed with an authorized insurance broker or agent outside of Canada, or an unauthorized broker.

F

oreign representatives are exempt from paying the tax on insurance policy premiums, and those who are charged the tax may request a refund from the Canadian government. Refund applications are processed by the CRA, who administer the Excise Tax Act.

The refund application form (N15 Excise Tax Act - Application for Refund/Rebate) is available at: http://www.cra-arc.gc.ca/E/pbg/ef/n15/. A copy of the insurance contract does not need to be submitted with the application, but must be kept on file, should the CRA request to see it. Failure to produce the contract may result in a denial of the request. Information concerning this tax or its application to foreign representatives can be obtained by contacting

Privileges and Immunities Unit of the Office of Protocol

613-944-1159