​Many employers must meet extensive GST/HST and QST obligations by December 31, 2021. Affected employers that offer registered pension plans to their employees, and that have monthly GST/HST and QST reporting periods with a December 31 year-end, must remit amounts of GST/HST (and, if applicable, QST) by January 31, 2022 under the pension plan rules. It's important for employers to ensure they meet their tax obligations under these complex rules, which also extend to master trusts in pension plan structures. For example, where employers do not remit GST/HST and QST owing under these rules on time, pension rebates relating to these tax amounts will not be allowed. Employers should also consider whether there may be opportunities to claim additional input tax credits (ITCs) or rebates.

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