A.1 How to use the PA Guide

HOOPP has developed this guide to help you meet the requirements of the ITA for the calculation and reporting of Pension Adjustments (PAs). The guide also includes basic information about Past Service Pension Adjustments (PSPAs) and Pension Adjustment Reversals (PARs), and replaces any other guides published by HOOPP on the subject.

Because government tax rules are subject to change, you are advised to also refer to the most recent employer guides and information published by the Canada Revenue Agency (CRA). Please refer to instructions for multi-employer defined benefit pension plans, where applicable.