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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 or permitted corrective contribution (PCC) occurs to the Winnipeg Tax Centre, T1 Electronic Processing, Post Office Box 14000, Station Main, Winnipeg MB  R3C 3M2. 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 or PCC occurs.

Copy 3: Keep it for your records.

Instructions for the RPP administrator or employer

  • An exempt PSPA is one that satisfies the conditions under section 8306 of the Income Tax Regulations.

  • A PCC is an amount calculated under subsection 147.1(20) of the Income Tax Act

  • Complete a T215 slip whenever : the cumulative total of the exempt PSPA or PCC of an employee is equal to or greater than $50 for an original information slip, the employee asks that the PSPA or PCC be reported accurately, the Canada Revenue Agency (CRA) asks you to report accurately the PSPA or PCC, the difference between the previously reported PSPA or PCC and the amended PSPA or PCC is equal to or greater than $250.

  • 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.

  • 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 and used to administer or enforce the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, and file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source.