On June 27, 2022, Paul gives you (employer A) a copy of an election form that was signed and dated March 10, 2022.

a) If Paul says the form is a copy of the election he filed with Employer B in March, but forgot to give you a copy, you should accept the form. Since Paul filed his election with Employer B, you and any other current and future employers should be given a copy of that form. You should also accept the form if Paul had only started working for you in June.

b) If Paul says he is filing the election for the first time (or the first time since revoking a prior election), you should ask Paul to change the date on the election form to the current date (that is, June 27, 2022) before you accept it and Paul sends the original to the Canada Revenue Agency (CRA). This will ensure you and the CRA are using the same month.

On March 28, 2022, Maria turns 65 and decides she wants to stop contributing to the CPP. She completes the election form, signs it, and sends a copy that same day to her payroll department through interoffice mail. It arrives in the payroll department on April 5.

As indicated on the election form, Maria should give a copy of the election form to you in the same month that she signs it. An unforeseeable delay that prevents her from giving you the election form in the same month should not prevent you from accepting the form, as long as the delay is reasonable. In this situation, you should accept Maria’s election form.