Section 232.02

Subsection 232.02(4)

Administrative Policy

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

Issuance of tax adjustment notes (p.3)

[W]here the employer directs the pension plan to pay a particular expense or the employer recharges an...

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