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 Canada Revenue Agency – Ottawa Technology Centre, Pension Section, 875 Heron Road, Ottawa ON K1A 1A2. Attach all required T10 Summary and T10 Segment forms.

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).

Keep it for your records.

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