Canada: Employers and registered pension plans | KPMG | GLOBAL

Canada: Employers and registered pension plans; indirect tax deadline

Canada: Employers and registered pension plans

Many employers that offer registered pension plans to their employees must prepare to meet their upcoming 31 December 2015 obligations under the GST/HST and QST* pension plan rules.


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*GST / HST and QST = goods and services tax / harmonized sales tax and Quebec sales tax


The tax authorities continue to look closely to see whether employers have fulfilled their pension plan tax obligations and are examining rebate claims filed by pension entities of registered pension plans. Employers and pension entities need to review how these rules apply because potential changes in their organization structures could affect their 2015 calculations. 


Read a November 2015 report prepared by the KPMG member firm in Canada: Employers and Pension Plans — Prepare Now for GST/HST and QST 31 December Deadline      

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