When a revocation is considered to have been made
To start contributing to the CPP again, an employee has to revoke a prior election by filling out Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election. The revocation of a prior election is considered to be made when the employee gives a copy of a signed and completed revocation form to you and any current and future employer.
The revocation is effective on the first day of the month after the date the employee gives a completed and signed Form CPT30 to you and any other employer he or she has. This date should be the first day of the month after the date the employee entered in Part D of Form CPT30. However, you will start deducting CPP contributions according to the employee’s pay period schedule. For more information, see When to restart deducting CPP contributions.
An employee cannot file a revocation to start contributing to the CPP in the same calendar year in which he or she made an election to stop contributing to the CPP. In other words, an employee cannot start and stop paying CPP contributions during the same calendar year.
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