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Have you received a CPP/EI ruling?If you have received a CPP/EI ruling, the following topics could be of interest to you:Employer-employee relationshipWhere an employer-employee relationship exists, the employer has responsibilities. Use the following links to learn more about the employer's responsibilities: Business relationshipWhere a business relationship exists, the payer has responsibilities. Use the following links to learn more about the payer's responsibilities:
Self-employed individualsIf you are a self-employed individual, you have the responsibility to pay both shares of CPP/QPP contributions. You may also have to pay your income tax and CPP/QPP contributions in instalments. Use the following links to learn more about these subjects:
CPP and/or EI RefundAs an employer or as a payer, you may be entitled to a refund for contributions and/or premiums that were remitted. Use the following links to learn more: As an individual, you may be entitled to a refund for overpayment of CPP contributions and/or EI premiums. See CPP and EI overpayments to learn more. Special situationsSpecial rules concerning CPP/QPP, EI and income tax may apply for certain categories of self-employed individuals, including:
See Special situations to learn more about these rules. Forms and PublicationsYou can get forms and publications from our web site or by calling 1-800-959-2221. |
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