Insurers.global

CA · Country / territory

Reinsurance tax in Canada

Source-supported

Evidence reviewed · recorded

Reinsurance excluded from federal foreign-insurance premium tax; provincial and income-tax treatment not established here.

Premium excise tax

Exempt from federal 10% premium excise

Source-supported

Reinsurance excluded from federal foreign-insurance premium tax; provincial and income-tax treatment not established here.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Source-supported

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

Reinsurance excluded from federal foreign-insurance premium tax; provincial and income-tax treatment not established here.

Observation: ca-20261023-01

Premium excise tax: Exempt from federal 10% premium excise — Reinsurance excluded from federal foreign-insurance premium tax; provincial and income-tax treatment not established here.
Effective from: unknown; until: not established.