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  • T215 Slips


Distribution of copies

Copy 1:

Send it no later than 120 days after the day on which the past service event occurs to the Ottawa Technology Centre, Pension Section, 875 Heron Road, Ottawa ON  K1A 1A2. Attach all required T215 Summary and T215 Segment forms.

Copy 2:

Mail it to the employee's last known address no later than 120 days after the day on which the past service event occurs.

Copy 3:

Keep it for your records.

Instructions for the RPP administrator or DPSP trustee

  • An exempt past service pension adjustment (PSPA) is one that satisfies the conditions under section 8306 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.
  • 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").
  • For more information on the date of the past service event and on the calculation of the PSPA amount, see Guide T4104, Past Service Pension Adjustment Guide.

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 or 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 cra.gc.ca/gncy/tp/nfsrc/nfsrc-eng.html, personal information bank CRA PPU 005.

 

 

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