Participating employers must remit GST/HST/QST collected on deemed supplies to pension entities and master pension entities

Participating employers with a December 31 year end must remit the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) on deemed supplies made to registered pension entities and master pension entities with their December GST/HST and QST returns. Failure to do so could result in the pension entities being ineligible to claim their GST/HST and QST rebates.

Source: PwC