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Employers — New GST/HST Relief Available Under Pension Plan Rules 

Canadian Tax Adviser


April 30, 2013


Dave Schlesinger
National Leader, Indirect Tax


Employers and registered pension plans may want to take advantage of two changes to the GST/HST pension plans rules announced in the 2013 federal budget that could reduce some employers' compliance requirements.

The two proposed measures are: an election to allow qualifying employers not to account for GST/HST on actual taxable supplies made to pension entities and a relief measure for some employers with limited amounts of deemed taxable supplies. Employers should carefully assess their situations because they may actually benefit more if they make the new election for their 2014 fiscal year instead of 2013.


For an overview of some key points employers may want to consider as they evaluate whether they can benefit from the proposed measures, see TaxNewsFlash-Canada 2013-17, "Employers — New GST/HST Relief Available Under Pension Plan Rules".


For more information, contact your KPMG adviser.






Information is current to April 30, 2013. 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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