Précis: This decision is an early frontrunner for most ridiculous CRA position of 2016.
Dora Eytcheson is a home cleaner in her seventies. Her husband died in 2002 and she has received a CPP survivor pension since then. For a number of years she worked for Maxi Maid services which withheld CPP from her salary. In 2009 she turned 65 and applied for her own CPP pension. Shortly thereafter she started receiving a higher monthly cheque which she assumed was a combination of her survivor pension and her own pension. In 2011 she noticed that CPP was still being withheld from her salary so she filed two elections in form CPT30 “Election to Stop Contributing to the Canada Pension Plan or the Revocation of a Prior Election” with CRA and gave a copy to Maxi Maid. Maxi Maid stopped withholding but then in 2013 CRA assessed them for failure to withhold CPP:
Maxi Maid Services (1998) Ltd. v. R. - TCC: No CPP withholdings for CPP pensionerPlus >