B-032 Expenses Related to Pension Plans
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B-032 Expenses Related to Pension Plans
Notice to the reader
Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario; 15% in Nova Scotia; 15% as well in New Brunswick and in Newfoundland and Labrador since July 1, 2016, and in Prince Edward Island since October 1, 2016. GST applies in the rest of Canada at the rate of 5%. Finally, on April 1, 2013, the 12% HST in British Columbia was replaced by the GST and a provincial sales tax.
Notice to the reader
Legislation relating to the GST/HST treatment of pension plan expenses incurred by employers was enacted effective for fiscal years of an employer beginning on or after September 23, 2009. Therefore, the administrative policy outlined in the August 2011 version of the GST/HST Technical Information Bulletin B-032 was removed as it ceases to apply effective the first day of an employerÂ’s fiscal year that begins on or after September 23, 2009.
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Last update: 2015-11-17
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- Date modified:
- 2015-11-17