CPA Canada Commodity Tax Committee response to Finance Canada: Impact of GST/HST on pensions, employers

Learn about the viewpoint of the Chartered Professional Accountants of Canada (CPA Canada) Commodity Tax Committee (CTC) on GST/HST rules impacting pension entities and employers in this submission to the federal government.

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The CPA Canada CTC has provided its perspective to Finance Canada on the application of GST/HST to pension plan trusts and employers, and how these rules affect taxpayers, registrants, professional advisors and the Canada Revenue Agency. In this November 29, 2010 letter, the committee raises a variety of concerns about the rules, and offers constructive recommendations to improve them.

What you will learn

CTC members provide their expert insights on the following topics:

  • deemed supplies
  • selected listed financial institutions determination
  • provincial attribution percentage determination