Final answer:
Certain types of employment are not subject to CPP, such as self-employed individuals who contribute to the Canada Pension Plan for the Self-Employed. Other exemptions include religious officials, railway employees, members of the Canadian Armed Forces, and individuals over the age of 70 receiving a CPP retirement pension.
Step-by-step explanation:
There are certain types of employment that are not subject to the Canada Pension Plan (CPP). For example, self-employed individuals are not required to contribute to CPP, as they must contribute to the Canada Pension Plan for the Self-Employed instead. In addition, certain groups of workers, such as religious officials, railway employees, and members of the Canadian Armed Forces, have their own pension plans and are therefore exempt from contributing to CPP.
Furthermore, individuals who are over the age of 70 and receiving a CPP retirement pension do not have to contribute to CPP. They can voluntarily contribute to CPP, but it is not mandatory.
It is important to note that although some types of employment may be exempt from contributing to CPP, these individuals may still be required to contribute to other retirement savings programs or pension plans.