Services of a trustee for a trust governed by an RRSP, RRIF, RESP, TFSA or RDSP

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Services of a trustee for a trust governed by an RRSP, RRIF, RESP, TFSA or RDSP

A supply of a service for a trust governed by an RRSP, an RRIF or an RESP provided by a trustee of the trust is made in a particular province if the mailing address of the annuitant of the RRSP or RRIF or of the subscriber of the RESP is in that province. This rule is extended to services of a trustee for trusts governed by similar plans including TFSA and RDSP.

For purposes of this place of supply rule, the following are as defined in subsection 248(1) of the Income Tax Act:

  • RRSP means a registered retirement savings plan;
  • RRIF means a registered retirement income fund;
  • RESP means a registered education savings plan;
  • TFSA means a tax free savings account; and
  • RDSP means a registered disability savings plan.

Example

A trustee in Quebec makes a supply of a service to a trust governed by an RRSP to an annuitant of the RRSP who has a mailing address in Ontario. The supply of the service is made in Ontario because the mailing address of the annuitant is in Ontario. The HST will apply to the service at a rate of 13%.

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Date modified:
2013-04-12