Canada Pension Plan (CPP) recovery and overpayment

If, during a year, you deducted more CPP contributions from your employee's earnings than you should have and you could not reimburse the overpayment:

• Do not adjust the amounts you report on the T4 slip. We will credit the excess CPP contributions to the employee when he or she files his or her income tax and benefit return.
• Fill out Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums, to apply for a refund of your CPP overpayment. Send it to us with your paper-filed T4 information return or mail it separately if you have filed your return electronically.

Make your request no later than four years from the end of the year in which the CPP overpayment occurred.

For more information about CPP overpayments, see CPP overpayment and recovering CPP contributions.

Date modified:

2015-12-17