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
