Before restarting CPP contributions – Employee eligibility
An employee who had elected to stop contributing to the CPP in a previous year is able to revoke that election and start contributing to the CPP again.
The employee is eligible to revoke an election if he or she meets all of the following conditions:
- is employed and receiving pensionable earnings
- filed an election form (CPT30) to stop contributing to the CPP in a previous year and now wants to revoke it
- did not make or revoke a previous election in the current calendar year
The employee will need to fill out Parts A, B and D of Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election and give a copy of the completed revocation form to you and any other employer he or she has. In addition, the employee will have to send the original completed revocation form to the Canada Revenue Agency using the address shown on the back of the form.
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