However, to the extent that such independent management entities carry out the same activities as collective management organisations, they should be obliged to provide certain information to the rightholders they represent, collective management organisations, users and the public.

(15) Rightholders should be free to entrust the management of their rights to independent management entities.

56. Considers it necessary to encourage and support the setting up of associations of producers and forest management bodies practising SFM, particularly in areas characterised by small forests, as this will help to balance the supply of the many goods and services that forests can provide; considers that such associations and bodies would strengthen producers' bargaining power in the timber supply chain, helping to provide and create a level playing field while contributing simultaneously to tackling the problems of the economic crisis, international competition and climate change and combating illegal logging;

56. Considers it necessary to encourage and support the setting up of associations of producers and forest management bodies practising SFM, particularly in areas characterised by small forests, as this will help to balance the supply of the many goods and services that forests can provide; considers that such associations and bodies would strengthen producers' bargaining power in the timber supply chain, helping to provide and create a level playing field while contributing simultaneously to tackling the problems of the economic crisis, international competition and climate change and combating illegal logging;

Under the Excise Tax Act, in relation to taxable supply and in the context of pensions, GST/HST rebates are available to pension entities for the tax paid on pension-related expenses; these expenses are incurred by employers and should be paid for by the pension entity.

Difficulties may arise in identifying a taxable supply when the pension entity pays for expenses through a third-party supplier rather than by making a direct payment to the employer, or when the employer uses its own resources in the course of pension activities and does not charge the pension entity for the use of these resources.