# EXM-F02 — Exempt

**Flag: Current** — Verified against the live source. Safe to cite.

**Exempt:** commission on the sale of securities or mutual fund units; commission on the sale of insurance. Both fall under para (l)

## Sources

- B-105 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/b-105/changes-definition-financial-service.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative