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Can we opt out of paying CPP contributions?


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My niece worked as a nanny in Ontario, while going to schol - considered self employment income; Her taxes are very high as she did not pay instalments during the year.  Was wondering if there is a way we can opt out of paying CPP contributions for this year.  There used to be a way to remove the checkmark for CPP on self employed income.   Any help appreciated!!  Thank you!

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