Pension Adjustments and T4 Process

Employers are required to report a PA on the T4 slip of every current and previous employee who earned a pension benefit while employed during the previous calendar year. HOOPP has developed a guide (link to EAM appendix) to help you meet the requirements of the Income Tax Act for calculating and reporting PAs.

Visit this section of the Employer Administration Manual which HOOPP has developed as a guide to help you. Your Regional Manager can also assist you with understanding employer PA filing requirements and how the process and timing coincide with HOOPP’s MDC process.