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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 Ottawa Technology Centre, Pension Section, 875 Heron Road, Ottawa ON  K1A 1A2. 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.

Information for the employee

  • A pension adjustment reversal (PAR) is an amount that is calculated under section 8304.1 of the Income Tax Regulations.
  • Complete a T215 slip whenever the cumulative total of the exempt PSPA of an employee is equal to or greater than $250 for an original information slip. Also, you have to report an amended PSPA for a plan member when the difference between the previously reported PSPA and the amended PSPA 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 is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related to the administration or enforcement of the Act such as audit, compliance and the payment of debts owed to the Crown. It may be shared or verified with other federal, provincial/territorial 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 and request correction if there are errors or omissions. Refer to Info Source at www.cra.gc.ca/gncy/tp/nfsrc/nfsrc-eng.html, Personal Information Bank(s) CRA PPU 005.