Changes to Canada Pension Plan Take Effect in January

December 13, 2011 ( – Significant changes to the Canada Pension Plan (CPP) will occur in January 2012. 

These plan changes will affect both employees and self-employed workers ages 60-70.

The changes include:

•  All workers ages 60-65 will be required to make CPP contributions, even if they are receiving a CPP or QPP retirement pension; and

•  Workers who are 65-70 years of age, and who are receiving a CPP or QPP retirement pension, will be required to contribute unless they have elected to stop their CPP contributions.


To elect to stop contributing to the CPP, workers will have to be at least 65 years of age, and do the following:

•  Employees will have to complete Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election, and give a copy to their employer. In addition, employees should send the original to the Canada Revenue Agency (CRA). The election will take effect on the first day of the month after the employee gives the form to his employer.

•  Self-employed workers will have to complete Schedule 8, CPP Contributions on Self-Employment and Other Earnings, when they file their income tax and benefit return for 2012 or any subsequent year. The election will be effective on the first day of the month referred to in Schedule 8.


Changes to CPP retirement pension benefits began in 2011 and will continue to be phased in until 2016. Retirees, or those planning their retirement, can visit for tools and information on the changes to CPP retirement pension benefits.