Time Running out for Employers to Meet GST/HST Pension. | KPMG | CA

Time Running out for Employers to Meet GST/HST Pension Plan Remitting Obligations

Time Running out for Employers to Meet GST/HST Pension.

Canadian Tax Adviser, January 12, 2016. As a reminder, if you are an employer who offers registered pension plans to your employees, you may be required to remit GST/HST and QST amounts by January 31, 2016 based on complex GST/HST and QST pension plans related rules. As such, employers with a December 31 year-end are required to calculate these tax amounts based on information as of December 31, 2015 and must remit these amounts in their December GST/HST and QST returns generally due no later than January 31, 2016.


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See TaxNewsFlash-Canada 2015-36 “Employers and Pension Plans — Prepare Now for GST/HST and QST December 31 Deadline” for more details.

Employers and pension entities should carefully review how they are affected by these complex rules since potential changes in their organizational structures could affect their 2015 calculations.

For more information, contact your KPMG adviser.



Information is current to January 12, 2016. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

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