If 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 cannot revoke an election in the same calendar year that you elected to stop contributing to the CPP. For example, if you elected to stop contributing to the CPP in 2021, you cannot revoke this election before 2022.

The way to start contributing to the CPP again is different if you have employment income, only self-employment income, or if you have both employment and self-employment income.

How to revoke your election to stop contributing to the CPP?

Employment income

If you earned employment income in a province or territory other than Quebec, you can revoke your election to stop contributing to the CPP by completing Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election. Give a copy of Form CPT30 to all of your employers and send the original to the Canada Revenue Agency (CRA).

The revocation takes effect on the first day of the month after the date you give a copy of the completed Form CPT30 to your employer. For example, if you give Form CPT30 to your employer in June 2022, the revocation will take effect on July 1, 2022.

Self-employment income only

If you have only self-employment income (in a province or territory other than Quebec), do not complete Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, to revoke your election. For residents of Quebec, self-employment is subject to the Quebec Pension Plan rules.

Instead, complete the applicable section of Schedule 8, Canada Pension Plan Contributions and Overpayment, or Schedule 8, Quebec Pension Plan Contributions, and attach it to your income tax and benefit return. To be valid, a revocation that begins in 2021 must be filed on or before June 15, 2023.

Employment and self-employment income

If you have both employment and self-employment income, you can revoke your election to stop contributing to the CPP on any employment income earned outside Quebec by completing Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election. Give a copy of Form CPT30 to all of your employers and send the original to the CRA.

The revocation takes effect on the first day of the month after the date you give a copy of the completed Form CPT30 to your employer. This date will apply to both your employment income earned outside Quebec and self-employment income if you were not a resident of Quebec. If you were a resident of Quebec, this date will only apply to your employment income earned outside Quebec. For example, if you give Form CPT30 to your employer in June 2022, the revocation will take effect on July 1, 2022.

However, if you want to revoke an election made in a prior year to stop contributing to CPP on your self-employment earnings (this only applies if you are resident of a province or territory other than Quebec) on an earlier date in 2021 than the effective date of Form CPT30, also complete Schedule 8, Canada Pension Plan Contributions and Overpayment, or Schedule 8, Quebec Pension Plan Contributions, or Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies. To be valid, a revocation that begins in 2021 must be filed on or before June 15, 2023.

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 (for all except QC)
• Schedule 8, Quebec Pension Plan Contributions (for QC only)
• Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments

Government partners

• Service Canada
• Employment and Social Development Canada