Certain investors must provide GST/HST and QST information by November 15, 2016.
Other investors are required to provide information if they receive a written request from the distributed investment plans and must provide the information by the later of November 15 or 45 days after the day on which the investor received the request.
The GST/HST and QST rules include different requirements and deadlines for different types of investors. Investors that do not comply with the GST/HST and QST information sharing rules could face penalties.
For more information, see TaxNewsFlash-Canada 2016-44, "Investment Plans GST/HST Reporting - Nov. 15 Deadline" [PDF 69 KB].
For more information, contact your KPMG adviser.
Information is current to November 08, 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