What you should do if you do not deduct or remit CPP after you receive a revocation form

When an employee gives you a completed and signed revocation form (CPT30), it is your responsibility to start deducting CPP contributions from the employee’s pensionable earnings.

The Canada Revenue Agency (CRA) can assess you if you do not deduct CPP contributions or do not remit the CPP contributions to the CRA as required. The assessment may also include a penalty and interest charges.

If you receive a notice of assessment or discover that you have underdeducted CPP contributions, you have to remit the balance due. Once paid, you can recover the employee’s CPP contributions from later payments to the employee. For more information, go to Recovering CPP contributions.

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
• Form CPT20, Election to Pay Canada Pension Plan Contributions

Related topics

• Canada Pension Plan (CPP) contributions for CPP working beneficiaries

Government partners

• Service Canada
• Employment and Social Development Canada