Solution : https://service.sap.com/sap/support/notes/963664 (SAP Service marketplace login required)
Key words : 
déclaration de fin d'année, agence du revenu du canada, year end reporting utility, year-end utility, year end reporting, tax reporting unit, source code corrections, standard system, program rpcyerk0, canadarevenue agency
Related Notes : 
       
| 975847 | Amended T4 generates unnecessarily for filed production run | 
| 934229 | YE05: Box 24 error in multiple T4s for an ee. | 
| 872770 | YE05: Master Note for Canadian Year End - 2005. |