Subsection 172.1(1)
Pension activity
Administrative Policy
19 October 2011 Interpretation Case No. 133414
Various adminsitrative services are provided by employers to various pension plans (which are adminstered by Corporation A), including preparing...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations - Draft section 11 | 19 |
19 October 2011 Interpretation Case No. 130384
With respect to various services provided by participating employers of registered pension plans, CRA first noted that:
For purposes of subsection...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 172.1 - Subsection 172.1(5) | 50 |
Subsection 172.1(5)
Administrative Policy
GST/HST Technical Information Bulletin B-032 “Expenses Related to Pension Plans” 17 November 2015
CRA seemed to consider that where an employer retains an investment manager for the company pension plan, and the pension plan pays the manager...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | 349 | |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | investment management services provided to a pension plan viewed as supplied to the employer, and on-supplied to the plan | 74 |
27 November 2013 GST/HST Interpretation 152148 - New GST/HST rules on deemed supplies of property and services to pension entities
Before discussing the consequences of the employer paying a third party to manage and administer the employer's registered pension plan and then...
22 December 2011 Ruling Case No. 119214
General discussion.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 261.01 | 4 |
13 December 2011 Interpretation Case No 130278
In response to a question as to whether the direct cost exemption for pubic service bodies in Sched. V, Part V.1, s. 5.1 or Part VI, s. 6 ...
19 October 2011 Interpretation Case No. 130384
Where a third party provides payroll services (i.e., the calculation and remittance of source deducitons and similar calculations and remittances...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 172.1 - Subsection 172.1(1) - Pension activity | 478 |
Subsection 172.1(7)
Administrative Policy
21 October 2011 Interpretation Case No. 130205
As s. 172.1 only applies to a registrant, it did not apply to an unregistered charity.
Articles
Brent F. Murray, "Pension Plans: A Step-by-Step Guide for complying with GST/HST Obligations", Canadian GST/HST Monitor, July 2014, Vol. 310, p.1
Deemed supply of untraced employer resource (p.2)
-
Subsection 172.1(7) is a catch-all provision that covers situations where a participating...
Subsection 172.1(8)
Administrative Policy
Notice No. 280 "Section 172.1 Information Requirements" January 2013
"For purposes of subsection 172.1(8), an employer is required to provide the following information concerning a deemed supply of a specified...
Subsection 172.1(9)
Administrative Policy
GST/HST Technical Information Bulletin B-108, Changes to GST/HST Rules for Pension Plans – New Section 157 and Amendments to Section 172.1, 5 February 2014
Overview of Element A in the A/(B-C) formula
Element A
The amounts to be included in element A are described in subsection 172.1(9) in paragraphs...