In the course of a general discussion, CRA stated:
[A]n employer with a DPSP must enter, in dollars only, the amount of the employee's pension adjustment ("PA") for the year in Box 52.
The employer must leave Box 52 blank if one of the following conditions applies:
- the calculated PA is a negative amount or zero
- the employee died during the year
- the employee, even if still a member of the plan, no longer accrues new pension credits in the year (for example, the employee has accrued the maximum number of years of service in respect of the plan)
Special rules for calculating the pension adjustment apply in certain circumstances to employees who:
- left the service of the employer during the year
- are on, or return from, a leave of absence
- participate in a salary deferral arrangement
- work for the employer part-time