Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments RC381

The Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) were amended to provide for the enhancement of pensions. The enhancements are funded by additional contributions that began in January 2019.

As of January 2024, a second additional contribution is required on pensionable earnings that are more than the year's maximum pensionable earnings but not more than the year's additional maximum pensionable earnings.

Your CPP and QPP contributions consist of a base amount, first additional amount and second additional amount. The contributions that you are required to make are determined by your total amount of pensionable earnings for the year.

Your employer will have already deducted the contributions from your salary or wages. As a self-employed individual, you will calculate your required contributions (if any), including the base, first and second additional amounts, on this form.

The CPP and the QPP have different base contribution rates. The Canada Revenue Agency (CRA) must be able to calculate your CPP and QPP contributions separately using the applicable rate(s).

The CRA will use the information from this form to calculate the portion of the year's basic exemption and the maximum contributory earnings to be applied to the CPP and QPP.

For more information about the enhancements, go to canada.ca/cpp-enhancement or revenuquebec.ca/en.

For more information about lines 22200, 22215, 30800 and 31000, go to canada.ca/fed-tax-information.


Find out if this schedule is for you

Complete this form if one of the following conditions applies to you:

  • You earned employment income in the province of Quebec in 2024 and you were a resident of a province or territory other than Quebec on December 31, 2024.
  • You earned employment income in a province or territory other than Quebec in 2024 and you were a resident of Quebec on December 31, 2024.

Otherwise, complete Schedule 8, Canada Pension Plan Contributions and Overpayment (5000-S8) or Schedule 8, Quebec Pension Plan Contributions (5005-S8), whichever applies.

Attach a copy of this form to your paper return.


Parts you have to complete
 
Part 1 - Complete this part (on page 2) if you are a resident of a province or territory other than Quebec and you are:
  • electing to stop contributing to the CPP
  • revoking a prior election
If not, leave it blank.
 
Part 2 - Complete this part (starting on page 3) to determine the number of months to use for your CPP and QPP contributions calculations in Parts 3 to 5 (whichever apply to you).
 
Part 3 - Complete this part (starting on page 5) to calculate your CPP and QPP contributions on employment income.
 
Part 4 - Complete this part (starting on page 9) if you are a resident of a province or territory other than Quebec and you are reporting both:
  • employment income (complete Part 3 first)
  • self-employment income or other earnings you are electing to pay CPP contributions on
If not, leave it blank.
 
Part 5 - Complete this part (starting on page 13) if you are a resident of Quebec and you are reporting both:
  • employment income (complete Part 3 first)
  • self-employment income or other earnings you want to make optional QPP contributions on
If not, leave it blank.
   

 
2

               
If there is a valid election to stop contributing to the CPP or a valid revocation of a prior election to resume contributing to the CPP in effect for 2024, please enter the information below as per the in-effect form CPT30 and/or Schedule 8/RC381:

   
Election or revocation?   
Form(s) used to make the in-effect election or revocation   
Effective date to stop contributing to the CPP or effective date to resume contributing to the CPP *   
(You must be at least 65 years of age but under 70 when the election or revocation was made.) YYYY-MM   
 
  * Note:
The date entered on this worksheet is the actual/effective starting date (YYYY-MM) to stop contributing to the CPP or to resume contributing to the CPP (e.g., for CPT30, not the date when form CPT30 was signed, but the first day of the month after the date when form CPT30 was signed.).


Part 1 - Election to stop contributing to the CPP or revocation of a prior election
(for residents of a province or territory other than Quebec on December 31, 2024)

You were considered a CPP working beneficiary and were required to make CPP contributions in 2024 if you met all of the following conditions:
  • You were 60 to 70 years of age
  • You received a CPP or QPP retirement pension
  • You had employment income or self-employment income or both

However, if you were at least 65 years of age, but under 70 years of age, you can elect to stop paying CPP contributions.

Employment income only
If you had employment income for 2024 and you elected in 2024 to stop paying CPP contributions or revoked in 2024 an election made in a previous year, you should have already completed and sent Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election, to the CRA and your employer(s).

Employment and self-employment income
If you had both employment income and self-employment income in 2024 and you wanted to elect to stop paying CPP contributions in 2024 or revoke in 2024 an election made in a previous year, you should have completed Form CPT30 in 2024. An election filed using Form CPT30 applies to all income from pensionable earnings, including self-employment earnings, as of the first day of the month after the date you gave this form to your employer.

If you completed and sent Form CPT30 when you became employed in 2024 but your intent was to elect in 2024 to stop paying CPP contributions or revoke an election made in a previous year on your self-employment income before you became employed, enter the month you want to stop paying CPP contributions on line 50372.

If you want to revoke, in 2024, an election made in a previous year, enter the month you want to resume contributing to the CPP on line 50374.

If you did not complete and send Form CPT30 for 2024 when you became employed, you cannot elect to stop paying CPP contributions or revoke an election made in a previous year on your self-employment earnings for 2024 on this form.

 
Election or revocation
 
If you had self-employment income in 2024, an election or revocation that begins in 2024 must be filed on or before June 15, 2026 to be valid.
 
  I elect to stop contributing to the CPP on my self-employment earnings on the first day of the month entered on line 50372.  50372       
 
  I want to revoke an election made in a prior year to stop contributing to the CPP on my self-employment earnings and resume contributing to the CPP on the first day of the month entered on line 50374.  50374       
                 

Continue on the next page.   
 
3

Part 2 - Number of months to use for your CPP and QPP contributions calculationn

Calculate your contributions by determining the number of months that the rules for CPP and QPP apply to you in 2024.
 
Enter "12" on lines A and B unless any of the following conditions apply:
 
Line A - CPP
 
  1. You turned 18 years of age in 2024. Enter the number of months in the year after the month you turned 18 on line A.
  2. You were receiving a CPP or QPP disability pension for all of 2024. Enter "0" on line A. If you started or stopped receiving a CPP or QPP disability pension in 2024, enter the number of months you were not receiving a disability pension on line A.
  3. You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension and you elected to stop paying CPP contributions in 2024. Enter the number of months in the year, up to and including the month you made the election, on line A. If you had self-employment income in 2024 and entered a month on line 50372 of Part 1, enter on line A the number of months in the year prior to the month that you entered on line 50372.
  4. You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension and elected to stop paying CPP contributions in a previous year and you have not revoked that election. Enter "0" on line A.
  5. You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension and you elected to stop paying CPP contributions in a previous year and you revoked that election in 2024. Enter on line A the number of months in the year after the month you revoked the election. If you also had self-employment income in 2024 and entered a month on line 50374 of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374.
  6. You turned 70 years of age in 2024 and you did not elect to stop paying CPP contributions. Enter the number of months in the year, up to and including the month you turned 70 years of age, on line A.
  7. You were 70 years of age or older for all of 2024. Enter "0" on line A.
  8. The individual died in 2024. Enter the number of months in the year, up to and including the month the individual died, on line A.

If more than one condition above applies to you, calculate the number of months based on the combined conditions and enter the result on line A.

 
Enter the number of months that CPP applied in 2024. (1) (maximum 12)  A 
               
 
Line B - QPP
 
  1. You turned 18 years of age in 2024. Enter the number of months in the year after the month you turned 18 on line B.
  2. You were receiving a CPP or QPP disability pension for all of 2024. Enter "0" on line B. If you started or stopped receiving a CPP or QPP disability pension in 2024, enter the number of months you were not receiving a disability pension on line B.
  3. You were 73 years of age or older at the end of 2024. Enter "0" on line B.
  4. The individual died in 2024. Enter the number of months in the year, up to and including the month the individual died, on line B.

If more than one condition above applies to you, calculate the number of months based on the combined conditions and enter the result on line A.

 
Enter the number of months that QPP applied in 2024. (1) (maximum 12)  B 
               
   
(1) The number of months you enter on line A and line B will be the same unless any of the following apply:
  • You elected to stop paying CPP contributions.
  • You revoked in the year an election made in a previous year to stop contributing to the CPP.
  • You are 70 years old or older.
The number you enter on line A cannot be more than the number you enter on line B.

 
4

Part 2 - Number of months to use for your CPP and QPP contributions calculationn (continued)

Monthly Proration for 2024
Number
of months		 Additional maximum
pensionable earnings		 Maximum
pensionable earnings		 Maximum
basic exemption		 Maximum amount subject
to second additional
contributions
1 $ 6,100.00 $ 5,708.33 $ 291.67 $ 391.67
2 $ 12,200.00 $ 11,416.67 $ 583.33 $ 783.33
3 $ 18,300.00 $ 17,125.00 $ 875.00 $ 1,175.00
4 $ 24,400.00 $ 22,833.33 $ 1,166.67 $ 1,566.67
5 $ 30,500.00 $ 28,541.67 $ 1,458.33 $ 1,958.33
6 $ 36,600.00 $ 34,250.00 $ 1,750.00 $ 2,350.00
7 $ 42,700.00 $ 39,958.33 $ 2,041.67 $ 2,741.67
8 $ 48,800.00 $ 45,666.67 $ 2,333.33 $ 3,133.33
9 $ 54,900.00 $ 51,375.00 $ 2,625.00 $ 3,525.00
10 $ 61,000.00 $ 57,083.33 $ 2,916.67 $ 3,916.67
11 $ 67,100.00 $ 62,791.67 $ 3,208.33 $ 4,308.33
12 $ 73,200.00 $ 68,500.00 $ 3,500.00 $ 4,700.00

Note: If you started receiving CPP retirement benefits in 2024, your amount of basic exemption may be prorated by the CRA.

Enter the corresponding amounts from the monthly proration table above using the number of months from lines A and B.

 
CPP:
 
Your additional maximum pensionable earnings for 2024 (maximum $73,200)  C 
Your maximum pensionable earnings for 2024 (maximum $68,500)  D 
Your maximum basic exemption for 2024 (maximum $3,500)  E 
Your maximum amount subject to second additional contributions for 2024 (maximum $4,700)  F 
                 
QPP:
 
Your additional maximum pensionable earnings for 2024 (maximum $73,200)  G 
Your maximum pensionable earnings for 2024 (maximum $68,500)  H 
Your maximum basic exemption for 2024 (maximum $3,500)  I 
Your maximum amount subject to second additional contribution for 2024 (maximum $4,700)  J 
                 

 
5

Part 3 -  CPP/QPP contributions on employment income
 
Total CPP pensionable earnings Total from box 26 of all your T4 slips where the province of employment is not Quebec (maximum $73,200 per slip) 50339  1 
Total QPP pensionable earnings: Total from box 26 of all your T4 slips where the province of employment is Quebec (maximum $73,200 per slip) 50329  2 
Line 1 plus 2 Total pensionable earnings  3 
 
Amount from line 1.  4 
Amount from line 3. ÷  5 
Line 4 divided by line 5 (calculated to the fifth decimal place without rounding). =  6 
 
Amount from line C of Part 2 multiplied by the rate at line 6.  7 
Amount from line D of Part 2 multiplied by the rate at line 6.  8 
Amount from line E of Part 2 multiplied by the rate at line 6.  9 
Amount from line F of Part 2 multiplied by the rate at line 6.  10 
 
Earnings subject to CPP contributions:
Enter whichever is less: amount from line 1 or line 7.		  11 
 
If the amount from line 3 is more than the amount from line D of Part 2, complete lines 12 to 15.
If not, enter the amount from line 11 on line 16 and continue at line 17.
 
Amount from line 11.  12 
Amount from line 8. ÷  13 
Line 12 minus line 13. =  14 
Earnings subject to second additional CPP contributions:
Enter whichever is less: amount from line 10 or line 14.		 -  15 
Line 11 minus line 15. =  16 
Amount from line 9. -  17 
Earnings subject to base and first additional contributions:
Line 16 minus line 17 (if negative, enter "0").		 =  18 
 
Total actual base and first additional contributions on CPP pensionable earnings:
Total from box 16 of all your T4 slips.		 50340 •19
Actual base contributions on CPP pensionable earnings:
Amount from line 19 x 83.1933%  = -  20
Actual first additional contributions on CPP pensionable earnings:
Line 19 minus line 20		 =  21 
 
Required base contributions on CPP pensionable earnings:
Amount from line 18 x 4.95%  = (maximum $3,217.50)  22
Required first additional contributions on CPP pensionable earnings:
Amount from line 18 x 1%  = (maximum $650.00) +  23
Required base and first additional contributions on CPP pensionable earnings:
Line 22 plus line 23.		 =  24 
 
Total actual second additional contributions on CPP pensionable earnings:
Total from box 16A of all of your T4 slips.		 50341 •25
Required second additional contributions on CPP pensionable earnings:
Amount from line 15 x 4%  = (maximum $188.00)  26
                               

Continue on the next page.   
 
6

Part 3 -  CPP/QPP contributions on employment income (continued)
 
Amount from line G of Part 2 minus the amount from line 7  27 
Amount from line H of Part 2 minus the amount from line 8  28 
Amount from line I of Part 2 minus the amount from line 9  29 
Amount from line J of Part 2 minus the amount from line 10  30 
 
Earnings subject to QPP contributions:
Enter whichever is less: amount from line 2 or line 27.		  31 
 
If the amount from line 3 is more than the amount from line H of Part 2, complete lines 32 to 35.
If not, enter the amount from line 31 on line 36 and continue at line 37.
 
Amount from line 31  32 
Amount from line 28 -  33 
Line 32 minus line 33. =  34 
Earnings subject to second additional QPP contributions:
Enter whichever is less: amount from line 30 or line 34.		 -  35 
Line 31 minus line 35. =  36 
Amount from line 29 -  37 
Earnings subject to base and first additional QPP contributions:
Line 36 or line 37 (if negative, enter "0")		 =  38
 
Total actual base and first additional contributions on QPP pensionable earnings from box 17 of all of your T4 slips 50330 •39
Actual base contributions on QPP pensionable earnings:
Amount from line 39 x 84.375%  = -  40
Actual first additional contributions on QPP pensionable earnings:
Line 39 minus line 40		 =  41 
 
Required base contributions on QPP pensionable earnings:
Amount from line 38 x 5.4%  = (maximum $3,510.00)  42
Required first additional contributions on QPP pensionable earnings:
Amount from line 38 x 1%  = (maximum $650.00) +  43
Required base and first additional contributions on pensionable earnings:
Line 42 plus line 43.		 =  44
 
Totalactual second additional contributions on QPP pensionable earnings from box 17A of all of your T4 slips 50331 •45
Required second additional contributions on QPP pensionable earnings:
Amount from line 35 x 4%  = (maximum $188.00)  46
                               
Continue on the next page.   
 
7

Part 3 -  CPP/QPP contributions on employment income (continued)
 
Amount from line 20  47 
Amount from line 40 +  48 
Total actual base contributions: Line 47 plus line 48 =  49 
Amount from line 22  50 
Amount from line 42 +  51 
Total required base contributions: Line 50 plus line 51 = -  52 
Line 49 minus line 52 (if negative, show in brackets) =  53 
 
Amount from line 21  54 
Amount from line 41 +  55 
Total actual first additional contributions: Line 54 plus line 55 =  56 
Amount from line 23  57 
Amount from line 43 +  58 
Total required first additional contributions: Line 57 plus line 58 = -  59 
Line 56 minus line 59 (if negative, show in brackets) = +  60 
Line 53 plus line 60 (if negative, show in brackets) =  61 
 
Amount from line 25  62 
Amount from line 45 +  63 
Total actual second additional contributions: Line 62 plus line 63 =  64 
Amount from line 26  65 
Amount from line 46 +  66 
Total required second additional contributions:
Line 65 plus line 66		 = -  67 
Line 64 minus line 67 (if negative, show in brackets) = +  68 
Line 61 plus line 68 (if negative, show in brackets) =  69 
                               

If you are a resident of a province or territory other than Quebec, and are self-employed, or electing to pay additional CPP contributions on other earnings, continue at Part 4.

If you are a resident of the province of Quebec, and are self-employed, or you want to make optional QPP contributions, continue at Part 5.

If you are completing Part 4 or Part 5 and calculate that your self-employment income and other earnings subject to contributions (lines 54 and 66 of Part 4 or lines 53 and 65 of Part 5) are "0," follow the instructions below.

Tax credit, deduction, and overpayment for CPP/QPP contributions through employment income

If your earnings subject to contributions are from employment income only, and line 69 is:

  • positive, complete Part 3a on the next page
  • "0", complete Part 3b on the next page
  • negative, you may be able to pay additional CPP or QPP contributions. For residents of a province or territory other than Quebec, see Form CPT20, Election to Pay Canada Pension Plan Contributions. For residents of the province of Quebec, see line 445 of the Revenu Québec Guide to the Income Tax Return. If you choose do make additional contributions, continue at Part 4 or 5, whichever applies. If you are choosing not to make additional contributions, complete Part 3b below.


 
8

Part 3 -  Contributions and overpayment on employment income (continued)
 
Part 3a - Amount from line 69 is positive
 
Base contributions through employment income:
Enter the amount from line 52.
Enter this amount (in dollars and cents) on line 30800 of your return.(2)		  70
 
Amount from line 59.  71
Amount from line 67, if any +  72
Deduction for enhanced contributions on employment incomee:
Line 71 plus line 72.
Enter this amount (in dollars and cents) on line 22215 of your return.		 =  73
 
Overpayment:
Enter the amount from line 69.
Enter this amount (in dollars and cents) on line 44800 of your return.(3)		  74
 
Part 3b - Amount from line 69 is "0" or negative
 
Base contributions through employment income:
If line 53 is positive or "0", enter the amount from line 52. If not, enter the amount from line 49.
Enter this amount (in dollars and cents) on line 30800 of your return(2).		  75
 
If line 60 is positive or "0", enter the amount from line 59 and continue at line 81.  76
 
If line 60 is negative:
Enter the amount from line 60 as a positive amount.  77 
Enter the amount from line 56.  78 
If line 53 is positive, enter whichever is less:
amount from line 53 or line 77. If not, enter "0".		 +  79
Line 78 plus line 79. = +  80
If line 68 is positive or "0", enter the amount from line 67 (if any) and continue at line 86. +  81 
 
If line 68 is negative:
Enter the amount from line 68 as a positive amount.  82 
Enter the amount from line 64.  83 
If line 61 is positive, enter whichever is less:
amount from line 61 or line 82. If not, enter "0".		 +  84
Line 83 plus line 84. = +  85
Deduction for enhanced contributions on employment income:
Add lines 76, 80, 81 and 85 (whichever apply).
Enter this amount (in dollars and cents) on line 22215 of your return.		 =  86 
                               
   
(2) If you are a resident of a province or territory other than Quebec, enter this amount (in dollars and cents) on line 58240 of your provincial or territorial Form 428.
   
(3) If you are a resident of Quebec, see line 452 of the Revenu Québec Guide to the Income Tax Return.

 
9

Part 4 -  CPP contributions on self-employment income and other earnings when you also have employment income
(for residents of a province or territory other than Quebec)

Pensionable net self-employment earnings (4)
(amounts from lines 12200, 13500, 13700, 13900, 14100, and 14300 of your return)		  1 
Employment earnings not shown on a T4 slip that you elect to pay additional CPP contributions on
(complete Form CPT20)		 50373 +  2 
Employment earnings shown on a T4 slip that you elect to pay additional CPP contributions ons
(complete Form CPT20)		 50399 +  3 
Add lines 1 to 3. =  4 
 
Total actual base and first additional CPP contributions: Amount from line 19 of Part 3  5 
 
If line 61 of Part 3 is positive, complete lines 6 to 8.
If not, enter "0" on line 8 and continue at line 9.
 
Amount from line 5  6 
Enter the amount from line 24 of Part 3. -  7 
Line 6 minus line 7.
(if negative, enter the amount from line 7 on line 9 and continue at line 10)		 = -  8 
Line 5 minus line 8 (if negative, enter "0") =  9 
 
Amount from line 9 x 16.80672  =  10
Total actual base and first additional QPP contributions:
Amount from line 39 of Part 3.		  11 
 
If line 61 of Part 3 is positive, complete lines 12 to 14.
If not, enter "0" on line 14, and continue at line 15.
 
Amount from line 11  12 
Amount from line 44 of Part 3. -  13 
Line 12 minus line 13 (if negative, enter the amount from line 13 on line 15 and continue at line 16) = -  14 
Line 11 minus line 14 (if negative, enter "0") =  15 
 
Amount from line 15 x 15.625  = +  16
Line 10 plus line 16. =  17 
                               
   
(4) If applicable, self-employment earnings should be prorated according to the number of months (from line A of Part 2) that the CPP conditions a) to g) applied. Self-employment earnings are not prorated for condition h).

 
10

Part 4 - CPP contributions on self-employment income and other earnings when you also have employment income
(for residents of a province or territory other than Quebec) (continued)

Amount from line 17 of the previous page  18 
 
Total actual second additional CPP contributions:
Amount from line 25 of Part 3		  19 
 
If line 69 of Part 3 is positive, complete lines 20 to 22.
If not, enter "0" on line 22 and continue at line 23.
 
Amount from line 19  20 
Amount from line 26 of Part 3 -  21 
Line 20 minus line 21 (if negative, enter the amount from line 21 on line 23 and continue at line 24) = -  22 
Line 19 minus line 22 (if negative, enter "0") =  23 
 
Amount from line 23 ÷ 4%  = +  24
Line 18 plus line 24 =  25 
 
Total actual second additional QPP contributions:
Amount from line 45 of Part 3.		  26 
 
If line 69 of Part 3 is positive, complete lines 27 to 29.
If not, enter "0" on line 29, and continue at line 30.
 
Amount from line 26  27 
Amount from line 46 of Part 3. -  28 
Line 27 minus line 28 (if negative, enter the amount from line 28 on line 30 and continue at line 31) = -  29 
Line 26 minus line 29 (if negative, enter "0") =  30 
 
Amount from line 30 ÷ 4%  = +  31
Line 25 plus line 31. =  32 
 
If line 69 of Part 3 is negative or "0", complete lines 33 to 35.
If not, enter "0" on line 35 and continue at line 36.
 
If line 68 of Part 3 is negative:
Enter the amount from line 68 of Part 3 as a positive amount.  33
If line 61 of Part 3 is positive, enter whichever is less: amount from line 61 of Part 3 or line 33. If not, enter "0".  34
Amount from line 34 ÷ 4%  =  35
 
Amount from line 4  36
Amount from line 11 of Part 3 +  37
Amount from line 31 of Part 3 +  38
Add lines 36 plus line 38 =  39
 
Amount from line D of Part 2  40
Amount from line E of Part 2 -  41
Line 40 minus line 41 (if negative, enter "0") (maximum $65,000)  =  42
Amount from line 18 -  43
Line 42 minus line 43 (if negative, enter "0") =  44
 
Enter whichever is less: amount from line 4 or line 44 =  45
                               
Continue on the next page.   
 
11

Part 4 - CPP contributions on self-employment income and other earnings when you also have employment income
(for residents of a province or territory other than Quebec) (continued)
 
Amount from line 45 of the previous page  46 
 
If line 3 of Part 3 is less than line 41, complete lines 47 to 53.
If not, enter "0" on line 53 and continue at line 54.
 
Amount from line 41  47 
Amount from line 3 of Part 3  48 
Line 47 minus line 48
(if negative, enter "0" on line 49 and 53 and continue at line 54)		  49 
Amount from line 4  50 
Amount from line 42 -  51 
Line 50 minus line 51 (if negative, enter "0") = -  52 
Line 49 minus line 52 (if negative, enter "0") = -  53 
Self-employment income and other earnings subject to base and first additional contributions:
Line 46 minus line 53		 =  54 
 
If the amount from line 39 is more than line 40, complete lines 55 to 66.
If not, enter "0" on line 66 and continue at line 67.
 
Amount from line F of Part 2  55 
Amount from line 24  56 
Amount from line 31  57 
Amount from line 35 +  58 
Add lines 56 to 58. = -  59 
Line 55 minus line 59 =  60 
 
Amount from line 4  61 
Amount from line 49 (if any) -  62 
Line 61 minus line 62 =  63 
Amount from line 54 -  64 
Line 63 minus line 64 =  65 
 
Self-employment income and other earnings subject to second additional contributions:
Enter whichever is less: line 60 or line 65		  66 
 
Note: If both of the amounts on lines 56 and 66 above are "0", return to Part 3 (page 7) and follow the instructions to calculate your claim for the tax credit, deduction, and overpayment for the contributions on your employment income.
                               
 
Tax credit, deduction, and overpayment for CPP contributions through employment income,
self-employment income and other earnings
 
Required base contributions on CPP pensionable earnings:
Amount from line 54 x 9.9%  = (maximum $6,435)  67
Required first additional contributions on CPP pensionable earnings:
Amount from line 54 x 2% = (maximum $1,300)  68
Required second additional contributions on CPP pensionable earnings:
Amount from line 66 x 8% =   (maximum $376) +  69
Line 68 plus line 69 = +  70
Line 67 plus line 70 =  71
Amount from line 69 of Part 3 (if positive) x  2  = -  72
CPP contributions payable on self-employment income and other earnings:
Line 71 minus line 72.
If positive, enter it (in dollars and cents) on line 42100 of your return and continue at line 75.
If negative, show in brackets and continue at line 74.		 =  73 
                               
Continue on the next page.   
 
12

Part 4 -  CPP contributions on self-employment income and other earnings when you also have employment income
(for residents of a province or territory other than Quebec) (continued)
 
CPP overpayment:
Enter the result of the following calculation (in dollars and cents) on line 44800 of your return:
Amount from line 73 entered as a positive amount x  50%  =  74
 
Amount from line 49 of Part 3  75 
Amount from line 52 of Part 3 -  76 
Line 75 minus line 76 (if negative, show in brackets) =  77 
 
CPP contributions through employment income:
If line 77 is positive or "0", enter the amount from line 76. If not, enter the amount from line 75.
Enter this amount (in dollars and cents) on line 30800 of your return.		  78 
 
Amount from line 56 of Part 3  79 
Amount from line 59 of Part 3 -  80 
Line 79 minus line 80 (if negative, show in brackets) =  81 
 
If line 81 is positive or "0", enter the amount from line 80 and continue at line 87.  82
 
If line 81 is negative:
Enter the amount from line 81 as a positive amount.  83
Enter the amount from line 79.  84
If line 77 is positive, enter whichever is less: amount from line 77 or line 83. If not, enter "0". +  85
Line 84 plus line 85 = +  86
Amount from line 64 of Part 3  87
Amount from line 67 of Part 3 -  88
Line 87 minus line 88 (if negative, show in brackets) =  89
 
If line 89 is positive or "0", enter the amount from line 88 and continue at line 95. +  90
 
If line 89 is negative:
Enter the amount from line 89 as a positive amount  91
Enter the amount from line 87 -  92
If line 61 of Part 3 is positive, enter whichever is less: amount from line 61 of Part 3 or line 91. If not, enter "0". +  93
Line 92 plus line 93 = +  94
Deduction for CPP enhanced contributions on employment income::
Add lines 82, 86, 90 and 94 (whichever apply).
Enter this amount (in dollars and cents) on line 22215 of your return.		 =  95
                               
 
13

Part 4 -  CPP contributions on self-employment income and other earnings when you also have employment income
(for residents of a province or territory other than Quebec) (continued)
 
Base CPP contributions through self-employment income and other earnings:
Enter the result of the following calculation (in dollars and cents) on line 31000 of your return:
Amount from line 67 x  50%  =  96
Amount from line 68 x  50%  = +  97
Line 96 plus line 97 =  98
Amount from line 69 of Part 3 if positive. If not, enter "0". -  99
Line 98 minus line 99 (if negative, show in brackets) =  100
 
Enter whichever is less:
amount from line 98 or line 99		  A  x 83.1933% =  101
Amount from line 101 -  102
Amount A minus line 102 =  103
 
Amount from line 97  104
Amount from line 96  105
Amount from line 101 -  106
Line 105 minus line 106 = +  107
Amount from line 97.  108
Amount from line 103. -  109
Line 108 minus line 109 = +  110
Amount from line 69 x 50% = +  111
Amount from line 111.  112
If line 100 is negative, enter it as a positive amount.
If line 100 is positive or "0", enter the amount from line 112 on line 114 and continue at line 115.		 -  113
Line 112 minus line 113 (if negative, enter "0") = +  114
Deduction for CPP enhanced contributions on self-employment income and other earnings:
Add lines 104, 107, 110, 111, and 114.
Enter this amount (in dollars and cents) on line 22200 of your return.		 =  115
                               
 
14

Part 5 -  QPP contributions on self-employment income and other earnings when you also have employment income
(for residents of Quebec)
 
Net business income
(amount from line 31 of Revenu Quebec Form LE-35-V; if negative, enter "0")		 50371  1 
Income on which you wish to make optional contributions
(amount from line 33 of Revenu Quebec Form LE-35-V)		 50373 +  2 
Line 1 plus line 2. =  3 
 
Total actual base and first additional CPP contributions: amount from line 19 of Part 3.  4 
 
If the amount from line 61 of Part 3 is positive, complete lines 5 to 7.
If not, enter "0" on line 7 and continue at line 8.
 
Amount from line 4  5 
Enter the amount from line 24 of Part 3. -  6 
Line 5 minus line 6.
(if negative, enter the amount from line 6 on line 8 and continue at line 9)		 = -  7 
Line 4 minus line 7 (if negative, enter "0") =  8 
 
Amount from line 8 x 16.80672  =  9
 
Total actual base and first additional QPP contributions from line 39 of Part 3.  10 
 
If the amount from line 61 of Part 3 is positive, complete lines 11 to 13.
If not, enter "0" on line 13, and continue at line 14.
 
Amount from line 10  11 
Amount from line 44 of Part 3. -  12 
Line 11 minus line 12 (if negative, enter the amount from line 12 on line 14 and continue at line 15) = -  13 
Line 10 minus line 13 (if negative, enter "0") =  14 
 
Amount from line 14 x 15.625  = +  15
Line 9 plus line 15. =  16 
 
Total actual second additional CPP contributions from line 25 of Part 3  17 
 
If the amount from line 69 of Part 3 is positive, complete lines 18 to 20.
If not, enter "0" on line 20 and continue at line 21.
 
Amount from line 17  18 
Amount from line 26 of Part 3 -  19 
Line 18 minus line 19
(if negative, enter the amount from line 19 on line 21 and continue at line 22)		 = -  20 
Line 17 minus line 20 (if negative, enter "0") =  21 
Amount from line 21 ÷ 4%  = +  22
Line 16 plus line 22 =  23 
                               

 
15

Part 5 -  QPP contributions on self-employment income and other earnings when you also have employment income
(for residents of Quebec) (continued)

Amount from line 23 of the previous page  24 
 
Total actual second additional QPP contributions from line 45 of Part 3.  25 
 
If the amount from line 69 of Part 3 is positive, complete lines 26 to 28.
If not, enter "0" on line 28, and continue at line 29.
 
Amount from line 25  26 
Amount from line 46 of Part 3. -  27 
Line 26 minus line 27
(if negative, enter the amount from line 27 on line 29 and continue at line 30)		 = -  28 
Line 25 minus line 28 (if negative, enter "0") =  29 
 
Amount from line 29 ÷ 4%  = +  30
Line 24 plus line 30. =  31 
 
If the amount from line 69 of Part 3 is negative or "0", complete lines 32 to 34.
If not, enter "0" on line 34 and continue at line 35.
 
If line 68 of Part 3 is negative:
Enter the amount from line 68 of Part 3 as a positive amount.  32
If line 61 of Part 3 is positive, enter whichever is less: amount from line 61 of Part 3 or line 32. If not, enter "0".  33
Amount from line 33 ÷ 4%  =  34
 
Amount from line 3  35
Amount from line 11 of Part 3 +  36
Amount from line 31 of Part 3 +  37
Add lines 35 to 37. =  38
 
Amount from line H of Part 2  39
Amount from line I of Part 2 -  40
Line 39 minus line 40 (if negative, enter "0") (maximum $65,000)  =  41
Amount from line 24 -  42
Line 41 minus line 42 (if negative, enter "0") =  43
 
Enter whichever is less: amount from line 3 or line 43 =  44
                               
Continue on the next page.   
 
16

Part 5 -  QPP contributions on self-employment income and other earnings when you also have employment income
(for residents of Quebec) (continued)
 
Amount from line 44 of the previous page  45 
 
If line 3 of Part 3 is less than line 40, complete lines 46 to 52.
If not, enter "0" on line 52 and continue at line 53.
 
Amount from line 40  46 
Amount from line 3 of Part 3 -  47 
Line 46 minus line 47
(if negative, enter "0" on line 48 and 52 and continue at line 53)		 =  48 
Amount from line 3  49 
Amount from line 41 -  50 
Line 49 minus line 50 (if negative, enter "0") = -  51 
Line 48 minus line 51 (if negative, enter "0") = -  52 
Self-employment income and other earnings subject to base and first additional contributions:
Line 45 minus line 52		 =  53 
 
If the amount from line 38 is more than line 39, complete lines 54 to 65.
If not, enter "0" on line 65 and continue at line 66.
 
Amount from line J of Part 2  54 
Amount from line 22  55 
Amount from line 30 +  56 
Amount from line 34 +  57 
Add lines 55 to 57. = -  58 
Line 54 minus line 58 =  59 
 
Amount from line 3  60 
Amount from line 48 (if any) -  61 
Line 60 minus line 61 =  62 
Amount from line 53 -  63 
Line 62 minus line 63 =  64 
 
Self-employment income and other earnings subject to second additional contributions:
Enter whichever is less: amount from line 59 or line 64.		  65 
 
Note:  If both of the amounts on lines 55 and 65 above are "0", return to Part 3 (page 7) and follow the instructions to calculate your claim for the tax credit and deduction for the contributions on your employment income.
                               
 
Tax credit, deduction, and overpayment for QPP contributions through employment income,
self-employment income, and other earnings
 
Required base contributions on QPP pensionable earnings:
Amount from line 53 x 10.8%  = (maximum $7,020)  66
Required first additional contributions on QPP pensionable earnings:
Amount from line 53 x 2% = (maximum $1,300)  67
Required second additional contributions on CPP pensionable earnings:
Amount from line 65 x 8% =   (maximum $376) +  68
Line 67 plus line 68 = +  69
Line 66 plus line 69 =  70
Amount from line 69 of Part 3 (if positive) x  2  = -  71
Line 70 minus line 71 (if negative, show in brackets) (5) =  72 
                               
   
(5) If the amount from line 72 is negative, see line 452 of the Revenu Québec Guide to the Income Tax Return.
 
17

Part 5 -  QPP contributions on self-employment income and other earnings when you also have employment income
(for residents of Quebec) (continued)
 
Amount from line 49 of Part 3  73 
Amount from line 52 of Part 3 -  74 
Line 73 minus line 74 (if negative, show in brackets) =  75 
 
Base QPP contributions through employment income:
If line 75 is positive or "0", enter the amount from line 74. If not, enter the amount from line 73.
Enter this amount (in dollars and cents) on line 30800 of your return.		  76 
 
Amount from line 56 of Part 3  77 
Amount from line 59 of Part 3 -  78 
Line 77 minus line 78 (if negative, show in brackets) =  79 
 
If line 79 is positive or "0", enter the amount from line 78 and continue at line 85.  80
 
If line 79 is negative:
Enter the amount from line 79 as a positive amount.  81
Enter the amount from line 77.  82
If line 75 is positive, enter whichever is less: amount from line 75 or line 81.
If not, enter "0". 		+  83
Line 82 plus line 83 = +  84
Amount from line 64 of Part 3  85
Amount from line 67 of Part 3 -  86
Line 85 minus line 86 (if negative, show in brackets) =  87
 
If line 87 is positive or "0", enter the amount from line 86 and continue at line 93. +  88
 
If line 87 is negative:
Enter the amount from line 87 as a positive amount.  89
Enter the amount from line 85.  90
If line 61 of Part 3 is positive, enter whichever is less: amount from line 61 of Part 3 or line 89. If not, enter "0". +  91
Line 90 plus line 91 = +  92
Deduction for QPP enhanced contributions on employment income::
Add lines 80, 84, 88 and 92 (whichever apply).
Enter this amount (in dollars and cents) on line 22215 of your return.		 =  93
 
Base QPP contributions through self-employment income and other earnings:
Enter the result of the following calculation (in dollars and cents) on line 31000 of your return:
Amount from line 66 x  50%  =  94
Amount from line 67 x  50%  = +  95
Line 94 plus line 95 =  96
Amount from line 69 of Part 3 if positive. If not, enter "0". -  97
Line 96 minus line 97 (if negative, show in brackets) =  98
 
Enter whichever is less:
amount from line 96 or line 97		  A  x 84.3750% =  99
Amount from line 99 -  100
Amount A minus line 100 =  101
                               
 
18

Part 5 -  QPP contributions on self-employment income and other earnings when you also have employment income
(for residents of Quebec) (continued)
 
Amount from line 95.  102
Amount from line 94.  103
Amount from line 99. -  104
Line 103 minus line 104 = +  105
Amount from line 95  106
Amount from line 101 -  107
Line 106 minus line 107 = +  108
Amount from line 68 x 50% = +  109
Amount from line 109.  110
If line 98 is negative, enter it as a positive amount.
If line 98 is positive or "0", enter the amount from line 110 on line 112 and continue at line 113.		 -  111
Line 110 minus line 111 (if negative, enter "0") = +  112
Deduction for CPP enhanced contributions on self-employment income and other earnings:
Add lines 102, 105, 108, 109, and 112.
Enter this amount (in dollars and cents) on line 22200 of your return.		 =  113