You should only start deducting CPP contributions from the first pay dated in the month after the month the employee gives you the revocation form (CPT30). This is true even if you receive a revocation form from an employee with a date in Part D that is in the past. The Canada Revenue Agency will not hold you responsible for CPP not deducted in these past pay periods.

Forms and publications

• Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
• Schedule 8, Canada Pension Plan Contributions and Overpayment
• Form CPT20, Election to Pay Canada Pension Plan Contributions

Related topics

• Canada Pension Plan (CPP) contributions for CPP working beneficiaries

Government partners

• Service Canada
• Employment and Social Development Canada