Canada: Upcoming deadlines for distributed investment plans under GST/HST rules
Distributed investment plans must send annual request to their investors by October 15, 2025
Distributed investment plans, including mutual fund trusts and investment limited partnerships, must send an annual request to their investors by October 15, 2025, for specific details under the goods and services tax / harmonized sales tax (GST/HST) and Quebec sales tax (QST) information sharing rules.
Investors and securities dealers also have obligations under these rules. Investors who receive requests from distributed investment plans must provide the required details in writing, with the specifics varying by investor type. Certain investors are required to provide information even without a formal request. Securities dealers are subject to similar rules.
Read a September 2025 report prepared by the KPMG member firm in Canada