Like Rogue Leader mentioned, it depends on the game. The cpu may need to work a little harder if the resolution goes up only to keep the gpu fed with data to process, the higher the resolution the more image data that needs processed. It's not that the cpu workload becomes less, it's more that at higher resolutions the workload is more evenly balanced between the cpu and gpu.
The gpu will have more pixels to push as resolution goes up. If you had an i5 with a gtx 980 at 1080p, chances are the gpu isn't being pushed that hard. It's a strong gpu and handling 1080p isn't much of a problem so you might have 90% cpu use and 70% gpu use. (Not exact numbers, just for reference). Moving to 1440p, the gpu has more pixels to process so you might...