ARCHIVED Services Pay Directive: 1991-047 (33)

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August 2, 1991

Ottawa, Canada
K1A 0S5

SUBJECT: Tax Reform - Pension Adjustment


1.1 The purpose of this directive is to provide further information concerning the above.


2.1 While the great majority of Pension Adjustment (PA) calculations are correct, it has been determined that in some cases there was insufficient information on the Regional Pay System to produce accurate PA figures when employee transfer (PAC03 and PAC04) were involved. The PA figures produced for these affected employees may be too low.

2.2 The PA statements issued, other than those noted above, are correct and are for employee record purposes only. No action is required in terms of forwarding them to Revenue Canada.

2.3 Supply and Services paying offices are manually correcting the figures for those employees whose PAs are incorrect. Amended T4s will be issued.

2.4 Where an amended T4 is issued a complete refiling is not necessary. The employee need not forward the Revenue Canada copy to Taxation. The proper Registered Retirement Savings Plan (RRSP) room will be calculated by Revenue Taxation Canada from the Supply and Services copy of the T4.


3.1 If you have any queries regarding the above please contact D. Crupi at 819-956-2047.

Original Signed by
R. Gravel

M.-Josée Posen
Director General
Compensation Directorate
Government Operational Services

Reference: CJA 9007-10-8