What should you do if your business goes through a restructure or reorganization?

A successor employer who has acquired all or part of a business and who has immediately succeeded the former employer as the new employer of an employee, may, under certain circumstances, take into consideration the amounts deducted, remitted, or paid under the Canada Pension Plan and/or the Employment Insurance Act. 

See Employer Restructuring to see if you can benefit from these legislative changes.

If these legislative changes do not apply to your business, even though some employees paid the maximum CPP/EI deductions for the year before the restructure or reorganization, you may want to ask for administrative relief for your employees by submitting a written request for relief to your Tax Services Office.