In May of the current year, your employer 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

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 previouselectionto stop contributing to the Canada Pension Plan