An E&Y article by Alicia Lennon in the Financial Post in summer of 2012 titled "E&Y insight: Indirect and invisible: common GST/HST exposure areas can cost you significantly" touched on taxes on insurance. It pointed out: There are tax consequences from purchasing policies outside Canada or outside of the province where the risk is situated. There is an 10% federal excise tax levied on insurance premiums on unauthorized non-Canadian insurers or brokers. It still applies today. The tax does not apply to all types of insurance. Ontario, Quebec and Manitoba tax insurance premiums. BC, Alberta, Saskatchewan, Ontario and Quebec levy additional taxes on certain types of insurance. Sidebar: A KPMG April 2023 article titled "April 30 deadline approaching - 10% federal cross-border ..." says the prior year tax must be self assessed and the filing is due on April 30 annually in addition to possible provincial sales tax liabilities and insurance premiums taxes.