Various adminsitrative services are provided by employers to various pension plans (which are adminstered by Corporation A), including preparing and submitting payroll contributions, remitting monthly contributions, distributing annual pension adjustment amounts and providing enrolment information information, constituted "pension activities." In response to a question as to whether the employers would be required to calulate and remit GST/HST even though the employer resources utilized in performing these tasks were immaterial, CRA indicated that the employers would be deemed under s. 172.1(6) or (7) to collect tax on the fair market value of these "employer resources." However, CRA stated that "we understand that the Department of Finance is currently examining issue of materiality with respect to the scope of the application of 'employer resources'."
