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  • The total annual member contributions in the RPP contribution box (box 20), including those contributions made to HOOPP, up to the maximum contribution limit in the applicable year

  • HOOPP’s RPP registration number 0346007

  • The member’s Pension Adjustment (PA) that you calculated

Employer contributions are not reported on a member’s T4.

Leaves/Periods of Reduced Earnings
Any leaves or periods of reduced earnings (also referred to as an Approved Work Schedule Reduction) where a member has made contributions are subject to ITA limits. Under the ITA, there is a five year lifetime limit on the amount of pension service a member can build when making contributions while away from work on leave, or topping up contributions during a temporary period of reduced earnings. There is an additional limit of up to three years on the amount of service a member can build during pregnancy/parental leaves. These limits do not apply to periods of disability (i.e. health leaves).

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When lump sum contributions are submitted to HOOPP

Expected result

Before On or before April 30 of the year following the end of the period of leave/period of reduced earnings*

The additional contributory service for the leave period should be included in the member’s PA for the applicable year(s).


Report an amended PA for any prior year(s), if applicable.


The member’s RRSP room will be reduced.

After April 30 of the year following the end of the period of leave/period of reduced earnings*

A certifiable PSPA is required.


HOOPP will report a certifiable PSPA to CRA and the member.


The member’s RRSP room will be reduced.


If the member doesn’t have enough unused RRSP contribution room to accommodate the PSPA, it’s possible that they will need to deregister RRSP funds before CRA will certify the PSPA.

*This PA or PSPA treatment is determined at the end of the completed period of leave, which may include more than one uninterrupted and consecutive period of leave. Consecutive leaves are also addressed in section 7.1 Free Accrual (Click Here).

In addition, HOOPP has temporarily extended the timeline for members to make pension contributions following a leave of absence. The regular timeline of six months from the end of a leave has been extended to 12 months for any leave of absence periods starting on or before December 31, 2021. Contributions for leaves starting on or after January 1, 2022 will be due within six months from the end date of the leave period.