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A PA must be calculated for members who receive free accrual from HOOPP while they are disabled because their pension benefit continues to grow. Free accrual is contributory service for which neither member nor employer contributions are made. The Within the Member Data Collection module calculates process, PAs are calculated for members who are receiving free accrual and HOOPP will report the PAs to employers at the beginning of each calendar year. Employers must report the PAs on members' T4 slips.
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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 submitted after April 30 ** in the current year (a PSPA will be required). See 4.10 Income Tax Requirements (Click Here) for further details.