How Do I Report a Pension Adjustment (PA)?

The Pension Adjustment (PA) for a pension plan member should be reported either by the plan sponsor on a T4 (typical for plans with a single sponsor or participating employer) or by the plan administrator separately on a T4A (typical for multi-employer plans).

• On a T4, report the Pension Adjustment (PA) in Box 52 and show the 7-digit CRA Registration Number for the pension plan in Box 50.

• On a T4A, report the Pension Adjustment (PA) in Box 34 and show the 7-digit CRA Registration Number for the pension plan in Box 36.