Canada: Reminder of deadline for refund claims, pension plan contributions and employer insurance premiums

Canada: Reminder of deadline for refund claims

Eligible businesses that overpaid their Canada pension plan (CPP) contributions in 2016 or employer insurance (EI) premiums in 2017 must file a refund claim application by 31 December 2020.


Some of the overpaid contributions may relate to remittances on amounts that do not require withholding CPP contributions or EI premiums.

Businesses that have made such remittances, or that have made payments on amounts that exceed the maximum insurable earnings or pensionable earnings, may be eligible to claim a refund if refund applications are timely filed. The time limits for filing refund claims are no later than four years from the end of the year in which the CPP overpayment was made, and no later than three years from the end of the year in which the EI overpayment was made.

Read a December 2020 report [PDF 105 KB] prepared by the KPMG member firm in Canada

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