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You are required to report a PA on the T4 slip of every current and previous employee who earned a pension benefit while they were employed during that year. You must also report PAs as part of the data submitted to HOOPP for member termination or retirement events . PAs must be reported when a member terminates their employment in the middle of a calendar year so that HOOPP is able to meet legislated deadlines for the reporting of PARs. When PAs are not reported in this manner, the payment of benefits may be delayed.
You do not need to calculate PAs for employees who, during the reporting year:
Were not members of HOOPP
Earned no pension benefits because they were inactive
Did not contribute to HOOPP at your organization, or
Made contributions for a leave ending in a previous year but the contributions were received after April 30** in the current year (a PSPA will be required)
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