CPP Decision Tool

CPP Decision Tool

Is Your Employee Subject to The CPP Changes Of Bill C-51?

Effective January 1, 2012, your employee may be subject to the Canada Pension Plan (CPP) changes brought forth by Bill C-51. CPP contributions may need to restart for some employees who are in receipt of a CPP/QPP retirement pension. Answer the following questions to find out if these changes apply to your employee(s).

For more details and examples on the C-51 CPP changes, please refer to the CPA’s CPP Changes Guidelines.

1. Is your employee’s pay subject to the Canada Pension Plan (CPP) or to the Quebec Pension Plan (QPP)? Please refer to the CPA’s Province of Employment Guidelines(PDF) if unsure.