Pension Plans GST/HST Filing Deadlines Fast Approaching | KPMG | CA

Pension Plans — GST/HST Filing Deadlines Fast Approaching

Pension Plans GST/HST Filing Deadlines Fast Approaching

June 10, 2016, No. 2016-32. Many pension entities of registered pension plans must soon file their GST/HST and QST annual final returns and their annual information returns and rebate applications. For a pension entity with a December 31 fiscal year-end, the deadline to file these returns is June 30, 2016.


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A pension entity’s GST/HST selected listed financial institution (SLFI) and/or QST SLFI status determines its reporting requirements. For some entities, this status could change from year to year. Pension entities that are SLFIs must file a GST/HST and/or QST annual final return. The 2015 annual final return is the last chance for SLFIs to claim certain missed ITCs from prior periods (e.g., GST paid on costs related to zero-rated activities). Also, pension entities that qualify as a “reporting institution” must file a GST/HST and/or QST annual information return. 

Eligible pension entities should also ensure that they have properly claimed their pension entity rebates. Pension entities have until June 30, 2016 to file missed rebate applications for past claim periods or make changes to some previously filed pension entity rebate applications, since may be their last opportunity to do so.


Information is current to June 9, 2016. The information contained in this TaxNewsFlash-Canada 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.

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