A.5 Revising PAs

If an error is discovered in a PA after the T4 has been issued to the member and filed with the CRA, you must submit an amended T4 showing the revised PA amount as well as all the other information reported on the original T4 slip (even if none of the other information changed). Please refer to the CRA Pension Adjustment Guide for the current reporting thresholds where the change in the PA amount is relatively small (i.e., < $250) or if you need to report amended PAs slips for any year before the last four years.

Note: If an error is discovered in the information on which a PA is based, such as the contributions a member made during the year, you must correct the error and report all corrected information to HOOPP