General information
Who should fill out this form?
Fill out this form if you are an employee who is at least 65 years of
age but under 70, you are receiving a Canada Pension Plan (CPP)
or Quebec Pension Plan (QPP) retirement pension, and you are
making CPP contributions and would like to stop.
You can also fill out this form if you stopped making CPP
contributions in a previous year and you want to restart.
What income is covered by this choice?
The choice you made will apply to all of your income from
pensionable employment, including self-employment earnings.
How often can I fill out a CPT30 form?
You can fill out this form only once in a calendar year. Once you file
this form with your employer, you cannot change your choice until
the next calendar year. For example, if you elect to stop making CPP
contributions and you give a copy of this completed form to your
employer in the current year, you will have to wait until next year to
file a new form to restart. If you previously filled out this form, go to
Part B to see if you are eligible to fill out a new one.
If you change jobs, do not fill out a new form. The choice you made
on your original form is still valid, so simply give a copy of your form
to your new employer.
If you already sent us your original form and you need a copy of it,
write to us at the address below.
Where do I send the form?
Send the original to the Canada Revenue Agency at the following
address:
Winnipeg Tax Centre
Specialty Services Section
66 Stapon Road
Winnipeg MB R3C 3M2
You are responsible for sending an original completed Form
CPT30 to the CRA. If you agree to have your employer send the
original to the CRA, the CRA will accept it.
What if I need help?
For more information about electing to stop contributing to the CPP,
revoking the previous election, or using this form,
call 1-800-959-8281.
Information about stopping
to contribute to the Canada Pension Plan
How do I stop making CPP contributions?
First, fill in Parts A, B, and if you are eligible, Part C of this form.
Do not complete Part D. You must wait until the month in which you
turn 65 years of age before you sign and date the completed form.
When you fill out this form for the first time, the date you write must
be the date you give a copy of the form to your employer.
Promptly give a copy of the form to your employer, together with
proof of age and proof that you are receiving a CPP or QPP
retirement pension. If you are working or will work for more than one
employer, give each employer a copy of this completed form.
Keep a copy of the form for yourself so that you can give a copy to
each of your future employers.
Finally, send the original form to the Winnipeg Tax Centre at the
address on this page.
When is my election effective?
Your election is effective on the first day of the month after the date
you give a copy of this form to your employer. Your employer should
stop deducting CPP contributions from the first pay in the month
after the month you give them a copy of this form. Your employer
may adjust your CPP contributions if you did not pay the proper
amount before the effective date of this election.
How long does my election last?
Your election will stay in effect until you revoke it. You will not have
to make CPP contributions unless you choose to restart making
them in a later year.
Information about restarting
to contribute to the Canada Pension Plan
How do I restart my CPP contributions?
First, fill out Parts A, B, and if you are eligible, Part D of this form.
Do not complete Part C.
Promptly give a copy of the form to your employer. If you are working
or will work for more than one employer, give each employer a copy
of this completed form.
Keep a copy of the form for your records.
Finally, send the original form to the Winnipeg Tax Centre at the
address on this page.
When is my revocation effective?
Your revocation to restart making CPP contributions is effective on
the first day of the month after the date you give a copy of this form
to your employer. Your employer will start deducting CPP
contributions from the first pay dated in the month after the month
you signed and dated Part D, as long as you give them enough
notice. Your employer may adjust your CPP contributions if you did
not pay the proper amount after the effective date of this revocation.
If you filed your revocation with one employer but delayed giving a
copy to your other employers, your other employers will only start
deducting CPP contributions from the first pay dated in the month
after the month they receive the copy of your form. In such a
situation, you can choose to pay the employer's share and your
share of CPP contributions. To do this, fill out Form CPT20, Election
to Pay Canada Pension Plan Contributions, and send it with your
income tax and benefit return or send the completed Form CPT20
separately to your tax centre.
How long does my revocation last?
It will stay in effect until you elect to stop making CPP contributions
in a later year.
You will have to make CPP contributions until one of these situations
occurs:
•
you file the election form to stop contributing to the CPP, in a
later year
•
you stop working
•
you reach 70 years of age
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