The Appellant (a car manufacturer) was the administrator of various defined benefit pension plans for its employees. It directed the trustee of the plans to pay the fees of third party portfolio advisors out of the trust assets. As it was the Appellant who was contractually obligated to pay those fees, and as s. 267.1 did not deem the portfolio advisory services to have been acquired by the trust, the Appellant was the recipient of those services.
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employer was contractually obligated for, and the recipient of portfolio advisory fees for employees' pension fund
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332069
Extra import data
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"field_legacy_header": "<strong><em>General Motors of Canada Limited v. R.</em></strong>, [2008] GSTC 41, 2008 TCC 117, aff'd [2009] GSTC 64, 2009 FCA 114",
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