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  • RL-10 slip - Government's copy


Distribution of copies

Copy 1: Send it no later than 60 days after the end of the calendar quarter in which the termination occurs (no later than 31 days after the end of December for the last calendar quarter) to the Winnipeg Tax Centre, T1 Electronic Processing, Post Office Box 14000, Station Main, Winnipeg MB  R3C 3M2. Attach all required T10 Summary and T10 Segment forms.

Copy 2: Mail it to the employee's last known address no later than 60 days after the end of the calendar quarter in which the termination occurs (no later than 31 days after the end of December for the last calendar quarter).

Copy 3: Keep it for your records.

Note
For the definition of "calendar quarter" and more information on filing requirements, see Guide RC4137, Pension Adjustment Reversal Guide.

Instructions for the RPP administrator or DPSP trustee

  • A pension adjustment reversal (PAR) is an amount that is calculated under section 8304.1 of the Income Tax Regulations.

  • Complete a T10 slip whenever the cumulative total of the PAR of an employee is equal to or greater than $50 for an original information slip. Also, you have to report an amended PAR for a plan member when the difference between the previously reported PAR and the amended PAR is equal to or greater than $250.

  • For information about calculating the PAR amount, see Guide RC4137, Pension Adjustment Reversal Guide.

  • Enter the amount rounded to the nearest dollar in box 2.

  • Report code – The code in this box indicates that this slip is the original ("O"), an amended ("A"), or a cancelled slip ("C").

Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act, individuals have the right to access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the handling of the individual's personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source.