Why do I have an amount reported in Box 109 of my T4A slip?
In accordance with Canada Revenue Agency reporting requirements, only periodic payments from a registered pension plan are to be reported in Box 16 of the T4A slip. Nova Scotia Pension Services Corporation administers three registered pension plans; namely: the Public Service Superannuation Plan, the Teachers’ Pension Plan, and the Members Retiring Allowance Plan. If a pensioner is receiving any other monthly pension payment (i.e. a payment from an unregistered plan), the amount will be reported in Box 109 of the T4A slip. Supplementary Employee Retirement Plan (SERP) payments or Early Retirement Incentive Program (ERIP) payments are examples of payments from an unregistered plan that would be reported in Box 109.