Form CPT30 is the one-page Canada Revenue Agency form that lets an employee aged 65 to 69 who is already receiving a CPP or QPP retirement pension stop making Canada Pension Plan contributions on employment income (or restart them after a previous election). You fill it out, give a signed copy to every employer, and mail the original to the CRA’s Winnipeg Tax Centre. The election takes effect on the first day of the month after you hand the form to your employer.1Canada Revenue Agency. When an Election Is Considered to Have Been Made
Who Can File It
Three conditions must all be true at the moment you sign: you are at least 65 but under 70, you are already receiving a CPP or QPP retirement pension, and you earn employment income outside Quebec.2Canada Revenue Agency. CPT30 Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election Answer “no” to either the age or the pension question on the form itself and you cannot file.
There is also a once-per-year rule. You cannot both stop and restart in the same calendar year. If you already filed a CPT30 this year, whether to stop or to revoke, you have to wait until January to file again.1Canada Revenue Agency. When an Election Is Considered to Have Been Made
Once you turn 70, your employer must stop deducting CPP contributions automatically. No form is needed at that point.3Canada Revenue Agency. Starting and Stopping CPP Deductions CPT30 is only for the window between 65 and 70, when deductions would otherwise continue.
If your income is only from self-employment, CPT30 is not the right form. You make or stop CPP contributions on self-employment income by completing Schedule 8 (Canada Pension Plan Contributions and Overpayment) with your annual tax return.4Canada Revenue Agency. Canada Pension Plan (CPP) Contributions for CPP Working Beneficiaries If you have both employment and self-employment income, CPT30 covers only the employment side; Schedule 8 still handles the rest at tax time.
Filling Out the Form
Download it from canada.ca or call the CRA to have a paper copy mailed. It has four parts, but you only complete three of them: Part A, Part B, and then either Part C or Part D. Never both C and D on the same form.
Part A: Identification
Enter your first and last name, Social Insurance Number, mailing address, and date of birth. Check the SIN carefully. A wrong number here can route the election to someone else’s account and cause payroll errors that take months to sort out.5Canada Revenue Agency. CPT30 Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
Part B: Eligibility
Three yes-or-no screening questions:
- Are you an employee aged at least 65 but under 70?
- Are you receiving a CPP or QPP retirement pension?
- Have you already elected to stop, or revoked an election to restart, CPP contributions during this calendar year?
Answer “no” to either of the first two and you are not eligible right now. Answer “yes” to the third and you cannot file again until next year.1Canada Revenue Agency. When an Election Is Considered to Have Been Made
Part C: Election to Stop Contributing
Complete this part if you want to stop CPP contributions. The printed statement says you do not want to make CPP contributions effective the first day of the month after you sign. Sign and date it. Leave Part D blank.5Canada Revenue Agency. CPT30 Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
Part D: Revocation to Restart Contributing
Complete this part only if you previously filed CPT30 to stop and now want your contributions to resume. Sign and date. Leave Part C blank.
Submitting the Form
Submission has two steps. Skip either one and you risk ongoing payroll errors or a gap in CRA records.
First, give a signed copy to every employer’s payroll department right away. If you hold two or three jobs, each one gets its own copy. Handing over the form is what changes your paycheque; your employer must keep deducting CPP contributions until they have it in hand.1Canada Revenue Agency. When an Election Is Considered to Have Been Made If you change jobs later in the year, do not fill out a new form. Give your new employer a copy of the original.6CCH iFirm. CPT30 – Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
Second, mail the original to the CRA. The mailing address is printed on the back of the form. For general correspondence the Winnipeg Tax Centre address is:
Winnipeg Tax Centre
Post Office Box 14000, Station Main
Winnipeg MB R3C 3M27Canada Revenue Agency. Tax Centres
Keep a copy for yourself. Registered mail gives you proof of the submission date if anything is disputed later.
When It Takes Effect
The election, or the revocation, takes effect on the first day of the month after you give the signed form to your employer.1Canada Revenue Agency. When an Election Is Considered to Have Been Made Hand it over June 15 and contributions stop July 1. Deliver it March 1 and they stop April 1. The employer then adjusts payroll deductions on its regular pay schedule.
Once filed, the election stays in place until you revoke it with a new CPT30 in a later calendar year, or until you turn 70 and contributions stop automatically.4Canada Revenue Agency. Canada Pension Plan (CPP) Contributions for CPP Working Beneficiaries
What You Give Up by Stopping
Every year you keep contributing to CPP while receiving your retirement pension earns you a Post-Retirement Benefit, a small permanent addition to your monthly pension. The maximum PRB for a single year of contributions equals 2.5% (one-fortieth) of the maximum CPP retirement pension. For 2026, that maximum works out to $54.69 per month for someone who earned at least the CPP maximum pensionable earnings of $74,600.8Canada.ca. Canada Pension Plan Post-Retirement Benefit (PRB) – How Much Could You Receive9Canada Revenue Agency. CPP Contribution Rates, Maximums and Exemptions
The PRB scales with your earnings. Earn half the maximum and the year adds roughly $27.35 per month.8Canada.ca. Canada Pension Plan Post-Retirement Benefit (PRB) – How Much Could You Receive Each year of contributions layers on top of the previous years’ PRBs, so stopping early forgoes several potential layers. For someone earning at the maximum who works from 65 through 69, the combined PRBs could reach roughly $275 per month for life. Whether that outweighs the contributions you would pay along the way (the 2026 employee rate is 5.95% of pensionable earnings) depends on your health, your finances, and how long you expect to collect.
If CPP Keeps Coming Off Your Paycheque
If your employer continues deducting CPP contributions after the effective date, the CRA treats the extra deductions as an overpayment.10Canada Revenue Agency. What to Do When CPP Is Deducted After an Election Form Is Effective The usual cause is a lag between when payroll receives the form and when the system updates. Check your first pay stub after the effective date. If CPP is still coming off, tell payroll immediately so they can correct the deduction before filing their next remittance. Overpayments that slip through can still be claimed back when you file your annual tax return, but catching them early avoids the wait.
To avoid the problem, deliver the form well before the end of a pay period. Hand it in mid-cycle and payroll may not catch up until the following period, creating a small overpayment that has to be reversed.