Solution : https://service.sap.com/sap/support/notes/975847 (SAP Service marketplace login required)
Key words : 
year end reporting utility, year-end utility, year end reporting, filed production runs, canada revenue agency, source code corrections, standard system, program rpcyerk0, triggered unnecessarily, box 24 reason
Related Notes : 
       
| 963664 | YE05: Box24 error in T4 if run is for Tax reporting unit. | 
| 934229 | YE05: Box 24 error in multiple T4s for an ee. | 
| 872770 | YE05: Master Note for Canadian Year End - 2005. |