What you should do with a revocation form when the date on it is in the past
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.
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