Canada Revenue Agency

This table outlines the contribution limits for money purchase (MP) provisions used by administrators to calculate a pension adjustment (PA) and a pension adjustment reversal (PAR). The MP limits for PA purposes are restricted to the lesser of 18% of the member’s compensation and the MP limit for...

This table outlines the year’s maximum pensionable earnings (YMPE) used by administrators to calculate the pension adjustment (PA), past service pension adjustment (PSPA) and pension adjustment reversal (PAR).

This table outlines the contribution limits for deferred profit sharing plans (DPSP) used by administrators to calculate the pension adjustment (PA) and pension adjustment reversal (PAR). The DPSP limits for PA purposes are restricted to the lesser of 18% of the member’s compensation and ½ of the...