This section provides employers with detailed information on the tax
reporting rules and requirements of the OPSEU Pension Trust. It describes
specific tax reporting issues, required employer calculations, reporting
responsibilities and the Pension Adjustment data file specifications.
information and procedures set out in this section apply to all employers that
participate in the Plan, including the Ontario Public Service (OPS) employers
and other agencies, boards and commissions (ABC’s). The only exception is the
tax reporting for buyback payroll deductions, where the process varies for the
OPS and for non-OPS employers.