Resume making CPP contributions - FederalIf you elected to stop contributing to the CPP in a previous year and you want to start contributing to the CPP again, you need to revoke your election.
You may revoke your previous choice by filling out the "Form CPT30", specifically Part C.
The revocation takes effect on the first day of the month following the date you gave a copy of the form CPT30 to your employer. The original must be sent to the Canada Revenue Agency.
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
https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2013/workers-aged-60-over-make-sure-you-clear-on-cpp-contribution-rules.html
To indicate the revocation you made, please follow these steps:
1 - For Quebec residents, go to the "Left side menu on the Interview tab" and select "Controls".
2 - On the page that appears, go to the section "If you had employment earnings" and for the line "Did you make a CPT30 election in 2019?" select "Yes'' in the drop down menu to your right.
3 - In the second part of this section, select "Revoke an election in order to start contrib. to the CPP" in the drop-down menu and enter the date in the field on your right.
For residents of other provinces, go to the bottom of the page of your T4 and under the heading "Complete this section if you have made the election to pay Canada Pension Plan (CPP) contributions", select the type of employment for which you choose to pay CPP contributions (CPT 20).
If you over-contributed to CPP, the form "T2204 Employee Overpayment of Canada Pension Plan Contribution" will be generated by the program and the overpayment will be carried to line 44800 of the federal return if applicable.
ID: 20191113145623NA.xml
Webpage: KPA310-20191113145623NA.htm