The Canada Revenue Agency has added a notation to the top of this bulletin to reflect the draft legislation announced by the Department of Finance on September 23, 2009, as it relates to the GST/HST treatment of pension plan expenses incurred by employers and pension plan trusts or pension corporations. The proposed legislation is to be effective for fiscal years of an employer beginning on or after September 23, 2009. The administrative policies outlined in this Technical Information Bulletin will cease to apply effective the first day of an employer’s fiscal year that begins on or after September 23, 2009.
CRA GST/HST Technical Information Bulletin B-032-R, “Registered Pension Plans”
Tax Development Nov 10, 2009