GST/HST Technical Information Bulletin B-032 “Expenses Related to Pension Plans” 17 November 2015

Policy Tabs

Summaries

Summary Under

Employer incurring consideration for third-party supplier of pension plan services

An expense, including a pension-related expense, is incurred by...

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Summary Under

investment management services provided to a pension plan viewed as supplied to the employer, and on-supplied to the plan

Where an employer retains an investment manager for the company pension plan, and the pension plan pays the manager directly, CRA considers there...

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Summary Under

imputation of a supply of an investment management service by employer to RPP where the fee was incured by the employer

CRA seemed to consider that where an employer retains an investment manager for the company pension plan, and the pension plan pays the manager...

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