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...