# EXM-F06 — Referral fees between advisors

**Flag: Unconfirmed** — Believed right, never verified against a source. Do not publish from this alone.

**Unconfirmed**

**Referral fees between advisors: no CRA source.** Closest published analogue is B-105 Example 10, where an intermediary-to-intermediary referral fee was taxable because the referrer's services were predominantly preparatory under (r.3)/(r.4). Do not state a position in a post. Route the client to a GST/HST ruling

## 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