Certain employers offering registered pension plans must remit GST/HST and QST by January 31, 2026, under the pension plan rules. This requirement generally applies to employers with monthly or quarterly GST/HST reporting periods and a December 31 year-end. Pension entities and master pension entities may also face upcoming GST/HST and QST deadlines. These entities should review their selected listed financial institution (SLFI) status, prepare to file annual GST/HST and QST returns by June 30, 2026, and claim any eligible pension entity rebates.
Tax authorities continue to regularly review and audit the GST/HST and QST obligations under the pension plan rules. Your KPMG advisor can help review the application of these rules to your organization and pension structures.
Download this edition of the TaxNewsFlash to learn more.
