Canada Revenue Agency
www.cra.gc.ca
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Changes to the rules for deducting Canada Pension Plan (CPP) contributions
On January 1, 2012, changes to the rules for deducting CPP contributions came into effect. These legislative amendments do not affect the salary or wages of an employee who is considered to be disabled under the CPP or QPP, nor do they affect the salary and wages of a person who has reached 70 years of age.
Employees working in Quebec and other workers not subject to the CPP are not affected by these changes.
Forms and publications
- Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
- Schedule 8, CPP Contributions on Self-Employment and Other Earnings
- Form CPT20, Election to Pay Canada Pension Plan Contributions
