Solution : https://service.sap.com/sap/support/notes/934229 (SAP Service marketplace login required)
Key words : 
déclaration de fin d'année, agence du revenu du canada, maximum annual insurable earnings, year end reporting utility, year-end utility rpcyerk0, year end reporting, ei insurable earnings, generate t4 forms, t4 forms exceed, source code corrections
Related Notes : 
       
| 975847 | Amended T4 generates unnecessarily for filed production run | 
| 963664 | YE05: Box24 error in T4 if run is for Tax reporting unit. | 
| 872770 | YE05: Master Note for Canadian Year End - 2005. |