How does an employer calculate Pension Adjustment (Box 52 on T4). Is it the amount of money that the employer contributes on my behalf each year to the company's pension plan + any optional contributions I make to this plan?

If the employer provides an additional 'matching program' for an RRSP, does the RRSP contribution made by the employer count towards Pension Adjustment?

It seems that this amount keeps going up every year, and I am not able to figure out why.

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