Solution : https://service.sap.com/sap/support/notes/480877 (SAP Service marketplace login required)
Key words : 
ktax yyyy/mm/dd 9999/12/31 rpctx0k, fin d'année 2001 reason, cross-client table adjustments, critical t596f table entries, year end transport, transport en cascade, execute transaction sm31, missing table entries, t596f table entries, missing entries
Related Notes : 
       
| 448866 | TAX: Tax update effective January 1, 2002. | 
| 418176 | Q&A: Master Note on general Canadian Payroll issues. |