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Reminder – Some Employers Must Remit Deemed Tax Related to Pension Plans by January 31 - by Dave Schlesinger 

Canadian Tax Adviser


January 22, 2013


Dave Schlesinger
National Service Line Leader, Indirect Tax


Many corporations' tax directors and pension plan administrators working for employers with a December 31 year-end must calculate and remit a deemed GST/HST amount by January 31, 2013. Specifically, an employer with a December 31 year-end that is a monthly GST filer will have to remit the deemed GST/HST in its December 2012 GST return due at the end of January 2013. This is because employers must remit the GST/HST in their reporting period that includes that last day of their fiscal year.

For more information, see TaxNewsFlash-Canada 2012-43, "Pension Plans - Your GST/HST Filing Deadlines Are Fast Approaching", or contact your KPMG adviser.






Information is current to January 22, 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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