In these web pages we use plain language to explain the law and terms you need to know to calculate the PA, PSPA, PAR, PAC, or PCC amounts. If these web pages do not contain enough information to help you or your plan administrator to calculate these amounts under your plan, communicate with the Registered Plans Directorate.

Pension adjustment (PA)

Outlined in the following tables are data on Rates for Money Purchase limits, RRSP limits, YMPE, DPSP limits and Defined Benefits limits used to calculate PA, PSPA and PAR.

1. What is a Pension Adjustment?
2. PA Frequently asked questions
3. Form (T4)
4. PA Guide (T4084)
5. Calculation sheets (Money Purchase - DPSP - SMEP - DB)

Past service pension adjustment (PSPA)

1. What is a Past Service Pension Adjustment?
2. PSPA Frequently asked questions
3. Forms (i.e. T1004 - T1006 - T215 - T215 Summary - T215 Segment)
4. PSPA Guide (T4104)
5. PSPA Calculation sheet

Pension adjustment reversal (PAR)

1. What is a Pension Adjustment Reversal?
2. PAR Frequently asked questions
3. Forms (T10 - T10 Summary - T10 Segment)
4. PAR Guide (RC4137)
5. DB PAR Calculation Sheet

Pension adjustment correction (PAC)

1. What is a pension adjustment correction?
2. PAC - other information
3. Forms (T10 - T10 Summary - T10 Segment)

Permitted corrective contribution (PCC)

1. What is a permitted corrective contribution?
2. PCC - other information
3. Forms (T215 - T215 Summary - T215 Segment)