create MEMORANDUM. In May of the current year, Sophie B.

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create MEMORANDUM.

In May of the current year, Sophie B. Manager, received a PIER report from the CRA that identified Canada Pension Plan (CPP) contribution deficiencies for employees in the organization who:

  • turned 18 during the year
  • turned 70 during the year
  • had chosen to opt out of paying CPP by submitting a completed CPT30 form

QUESTION:

  1. Make a summary of the CPP reporting requirements on T4 information slips. The summary will be used to validate the current payroll setup to ensure that the T4s will be completed properly in future.
  2. Provide information on the CPP related boxes that must be completed, including how any amounts are calculated, for employees who:
  • are under 18 for the entire year
  • turn 18 during the year
  • are over 70 for the entire year
  • turn 70 during the year
  • submit a completed CPT30 form during the year, electing to stop contributing to the Canada Pension Plan
  • submit a completed CPT30 form during the year, revoking their previous election to stop contributing to the Canada Pension Plan

THANK YOU!

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