Changes to CPP rules

Since January 1, 2012, all workers between 60 and 70 years of age must pay CPP contributions, even if they are receiving a retirement pension from Canada Pension Plan (CPP) or Quebec Pension Plan (QPP).

Should you contribute to the CPP? As a recipient of the CPP who continues to work, you have to contribute to the CPP unless you are in one of the following situations:

a) You work in Quebec.
b) Your employment is not subject to CPP.
c) You are self-employed and you live in Quebec.
d) You are at least 65 years old but less than 70 and you made the election to stop contributing to the CPP.

The program produces a warning informing you that you must indicate whether you have made an election, because relevant information must be entered in the "Controls" section.

To do this, return to the second tab "Interview" and in the left side menu, select "Controls". In the section "If you had employment earnings", answer the question "Did you make a CPT30 election for the current taxation year?" by choosing the appropriate answer from the drop-down menu.

If you answered "Yes", you must answer the following question by choosing the appropriate option from the drop-down menu and enter the effective election date.

However, if you answered "No", click "Next" at the bottom of the page.

The warning will disappear, and you will be able to file your tax return electronically.

For more information on the changes to CPP rules, please visit the following links:

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/changes-rules-deducting-canada-pension-plan-cpp-contributions.html

ID: 20190930123526NAXX.xml

Webpage: KPA310-20190930123526NA.htm

Français