Starting from 2012, you are required to make CPP contributions on employment income and/or self-employment income as long as you are under the age of 70 even if you are collecting CPP benefit. However, if you are 65 or older and you are a CPP working beneficiary, you can elect to stop paying CPP contributions.
Self-employee
If you have only self-employment income, you have to make the election on Schedule 8 while you file your personal tax return. Enter the month for which you choose to start the election at box 372 on Schedule 8. The date cannot be earlier than the month you turn 65.
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