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. For more information, go to Penalties, interest, and other consequences.

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.

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