formulai
T215SUMCanada Revenue Agencyedition 2025

Summary of Past Service Pension Adjustments (PSPAs) Exempt from Certification or Permitted Corrective Contributions (PCCs)

The T215 Summary is to be completed by registered pension plan (RPP) administrator. It is filed with T215 slips, and may contain a T215 Segment. It is used to summarize past service pension adjustments (PSPAs) exempt from Certification.

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