CPP Contributions for the Self-Employed Required Until Age 65

Self-employed taxpayers who are receiving a CPP retirement pension must continue to contribute to CPP until they are at least 65. 

Between 65 and 69, they must opt out of contributing to CPP when they file their tax return by indicating on Schedule 8 the month on which they elect to stop contributing to the plan. Late filers have until one year after the due date of the return to make this election.