T1-2024 Canada Pension Plan
Contributions and Overpayment 		Schedule 8

The Canada Pension Plan (CPP) was 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 CPP 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.

CPP 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 schedule.

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

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 schedule to calculate your required 2024 CPP contributions and overpayment if both of the following apply:

  • You were a resident of a province or territory other than Quebec on December 31, 2024
  • You have no earned income from the province of Quebec

Attach a copy of this schedule to your paper return.

Do not complete this schedule if any of your T4 slips show Quebec Pension Plan (QPP) contributions. Instead, complete Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments.


Parts you have to complete
 
Part 1 - Complete this part if you are:
  • electing to stop contributing to the CPP
  • revoking a prior election
If not, leave it blank.
 
Part 2 - Complete this part to determine the number of months to use for your calculations in Parts 3 to 5 (whichever apply to you).
 
Part 3 - Complete this part if you are reporting employment income. If not, leave it blank.
 
Part 4 - Complete this part if you are reporting only self-employment income or other earnings you are electing to pay CPP contributions on. If not, leave it blank.
 
Part 5 - Complete this part if you are reporting both:
  • employment income (complete Part 3 first)
  • self-employment income or other earnings that you are electing to pay CPP 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

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
If you had employment income for 2024 and 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 Canada Revenue Agency (CRA) and your employer(s).

Self-employment income only
If you had only self-employment income for 2024 and are electing in 2024 to stop paying CPP contributions on your self-employment earnings, enter the month in 2024 that you are choosing to start this election on line 50372 of this page. The date cannot be earlier than the month you turned 65 years of age and received a CPP or QPP retirement pension. For example, if you turn 65 in June, you can choose any month from June to December. If you choose the month of June, enter "06" on line 50372.

If, in 2024, you are revoking an election made in a previous year on contributions on self-employment earnings, enter the month in 2024 that you are choosing to revoke this election on line 50374 of this page. Your election remains valid until you revoke it or turn 70 years of age. If you start receiving employment income (other than employment income earned in Quebec) in a future year, you will need to complete Form CPT30 in that year for your election to remain valid.

Employment and self-employment income
If you had both employment income and self-employment income in 2024 and 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 that 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 schedule.

 
 
Election or revocation
 
If you had self-employment income in 2024, an election or revocation that begins in 2024 must be made 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 previous 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 contributions calculation
 
Enter "12" on line A below unless any of the following conditions apply:
 
  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.  A 
         

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 line A.

 
Your additional maximum pensionable earnings for 2024 (maximum $73,200)  B 
Your maximum pensionable earnings for 2024 (maximum $68,500)  C 
Your maximum basic exemption 2024 (maximum $3,500)  D 
Your maximum amount subject to second additional contributions for 2024 (maximum $4,700)  E 
                 

 
4

Part 3 - Contributions and overpayment on employment income
 
Total CPP pensionable earnings:
Total of box 26 of all your T4 slips (maximum $73,200 per slip)		 50339  1
 
Enter whichever is less: amount from line 1 or line B of Part 2.  2
Amount from line C of Part 2. -  3
Earnings subject to second additional contributions:
Line 2 minus line 3 (if negative, enter "0")		 = -  4
Line 2 minus line 4 (if negative, enter "0") =  5
Amount from line D of Part 2 -  6
Earnings subject to base and first additional contributions:
Line 5 minus line 6 (if negative, enter "0").		 (maximum $65,000)  =  7
 
Total actual base and first additional contributions on CPP pensionable earnings:
Total from box 16 of all your T4 slips		 50340 •8
Actual base contributions on CPP pensionable earnings:
Amount from line 8 x 83.1933%  = -  9
Actual first additional contributions on CPP pensionable earnings:
Line 8 minus line 9		 =  10
 
Required base contributions on CPP pensionable earnings:
Amount from line 7 x 4.95% = (maximum $3,217.50)  11
Required first additional contributions on CPP pensionable earnings:
Amount from line 7 x 1%  = (maximum $650.00) +  12
Required base and first additional contributions on pensionable earnings:
Line 11 plus line 12.		 =  13 
 
Total actual second additional contributions on CPP pensionable earnings:
Total from box 16A of all of your T4 slips.		 50341 •14
Required second additional contributions on CPP pensionable earnings:
Amount from line 4 x 4%  = (maximum $188.00)  15
 
Amount from line 9  16
Amount from line 11 -  17
Line 16 minus line 17 (if negative, show in brackets) =  18
 
Amount from line 10  19
Amount from line 12 -  20
Line 19 minus line 20 (if negative, show in brackets) = +  21
Line 18 plus line 21 (if negative, show in brackets) =  22 
 
Amount from line 14  23
Amount from line 15 -  24
Line 23 minus line 24 (if negative, show in brackets) = +  25
Line 22 plus line 25 (if negative, show in brackets) =  26 
                               

 
5

Part 3 - Contributions and overpayment on employment income (continued)

If you are self-employed or electing to pay additional CPP contributions on other earnings, continue at Part 5.
If, after completing Part 5, you calculate that the amounts on lines 37 and 48 of Part 5 are "0", follow the instructions below.

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

If your earnings subject to contributions are from employment income only and line 26 is:

  • positive, complete Part 3a below
  • "0", complete Part 3b below
  • negative, you may be able to make additional CPP contributions (see Form CPT20, Election to Pay Canada Pension Plan Contributions). If you choose to make additional contributions, continue at Part 5. If you are choosing not to make an election, complete Part 3b below.

 
Part 3a – Amount from line 26 is positive
 
Base CPP contributions through employment income:
Enter the amount from line 17.
Enter this amount (in dollars and cents) on line 30800 of your return and line 58240 of your Form 428		  27
 
Amount from line 20.  28
Amount from line 24, if any +  29
Deduction for CPP enhanced contributions on employment income:
Line 28 plus line 29.
Enter this amount (in dollars and cents) on line 22215 of your return.		 =  30
 
CPP overpayment:
Enter the amount from line 26.
Enter this amount (in dollars and cents) on line 44800 of your return.		  31
 
Part 3b – Amount from line 26 is "0" or negative
 
Base CPP contributions through employment income:
If line 18 is positive or "0", enter the amount from line 17. If not, enter the amount from line 16.
Enter this amount (in dollars and cents) on line 30800 of your return and line 58240 of your Form 428.		  32
 
If line 21 is positive or "0", enter the amount from line 20 and continue at line 38.  33
If line 21 is negative:
Enter the amount from line 21 as a positive amount.  34
Enter the amount from line 19.  35
If line 18 is positive, enter whichever is less:
amount from line 18 or line 34. If not, enter "0".		 +  36
Line 35 plus line 36. = +  37
If line 25 is positive or "0", enter the amount from line 24 (if any) and continue at line 43. +  38 
If line 25 is negative:
Enter the amount from line 25 as a positive amount.  39
Enter the amount from line 23.  40
If line 22 is positive, enter whichever is less:
amount from line 22 or line 39. If not, enter "0".		 +  41
Line 40 plus line 41. = +  42
Deduction for CPP enhanced contributions on employment income:
Add lines 33, 37, 38 and 42.
Enter this amount (in dollars and cents) on line 22215 of your return.		 =  43 
                               

 
6

Part 4 - Contributions on self-employment income and other earnings only
(no employment income)
 
Pensionable net self-employment earnings (1)
(amounts from lines 12200, 13500, 13700, 13900, 14100, and 14300 of your return)		  1
Employment earnings not shown on a T4 slip that you are electing to pay additional CPP contributions on
(complete Form CPT20)		 50373 +  2
CPP pensionable earnings:
Line 1 plus line 2 (if negative, enter "0")		 =  3
 
Enter whichever is less: amount from line 3 or line B of Part 2.  4
Amount from line C of Part 2. -  5
Earnings subject to second additional contributions:
Line 4 minus line 5 (if negative, enter "0")		 = -  6
Line 4 minus line 6 (if negative, enter "0") =  7
Amount from line D of Part 2 -  8
Earnings subject to base and first additional contributions:
Line 7 minus line 8 (if negative, enter "0").		 (maximum $65,000)  =  9
 
Tax credit, contributions payable and deduction for CPP contributions on self-employment income and other earnings
 
Required base contributions on CPP pensionable earnings:
Amount from line 9 x 9.9% = (maximum $6,435)  10
Required first additional contributions on CPP pensionable earnings:
Amount from line 9 x 2% = (maximum $1,300)  11
Required second additional contributions on CPP pensionable earnings:
Amount from line 6 x 8% =   (maximum $376) +  12
Line 11 plus line 12 = +  13
CPP contributions payable on self-employment income and other earnings:
Line 10 plus line 13.
Enter this amount (in dollars and cents) on line 42100 of your return.		 =  14
 
Base CPP contributions on 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 10 x 50%  =  15
Amount from line 13 +  16
Deduction for CPP contributions on self-employment income and other earnings:
Line 15 plus line 16.
Enter this amount (in dollars and cents) on line 22200 of your return.		 =  17
                               
   
(1) If applicable, self-employment earnings should be prorated according to the number of months (from line A of Part 2) that the conditions a) to g) applied. Self-employment earnings are not prorated for condition h).

 
7


Part 5 - Contributions on self-employment income and other earnings when you also have employment income
 
Pensionable net self-employment earnings (2)
(amounts from lines 12200, 13500, 13700, 13900, 14100, and 14300 of your return)		  1
Employment earnings not shown on a T4 slip that you are electing to pay additional CPP contributions on
(complete Form CPT20)		 50373 +  2
Employment earnings shown on a T4 slip that you are electing to pay additional CPP contributions on
(complete Form CPT20)		 50399 +  3
Add lines 1 to 3. =  4
 
Total actual base and first additional contributions:
Amount from line 8 of Part 3		  5
 
If the amount from line 22 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
Amount from line 13 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 second additional contributions from line 14 of Part 3.  11
 
If the amount from line 26 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 15 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 ÷ 4%  = +  16
Line 10 plus line 16 =  17
 
If the amount from line 26 of Part 3 is negative or "0", complete lines 18 to 20.
If not, enter "0" on line 20 and continue at line 21.
 
If line 25 of Part 3 is negative:
Enter the amount from line 25 of Part 3 as a positive amount.  18
If line 22 of Part 3 is positive, enter whichever is less: amount from line 22 of Part 3 or line 18.
If not, enter "0".		  19
Amount from line 19 ÷ 4%  =  20
Amount from line 4  21
Amount from line 2 of Part 3 +  22
Line 21 plus line 22 =  23
 
Amount from line C of Part 2  24
Amount from line D of Part 2 -  25
Line 24 minus line 25 (if negative, enter "0") (maximum $65,000)  =  26
Amount from line 10 -  27
Line 26 minus line 27 (if negative, enter "0") =  28
                               
   
(2) If applicable, self-employment earnings should be prorated according to the number of months (from line A of Part 2) that the conditions a) to g) applied. Self-employment earnings are not prorated for condition h).
 
8

Part 5 - Contributions on self-employment income and other earnings when you also have employment income
(continued)
 
Enter whichever is less: amount from line 4 or line 28.  29
 
If the amount from line 1 of Part 3 is less than line 25, complete lines 30 to 36.
If not, enter "0" on line 36 and continue at line 37.
 
Amount from line 25  30
Amount from line 1 of Part 3 -  31
Line 30 minus line 31
(if negative, enter "0" on lines 32 and 36 and continue at line 37) 		=  32
Amount from line 4  33
Amount from line 26 -  34
Line 33 minus line 34 (if negative, enter "0") = -  35
Line 32 minus line 35 (if negative, enter "0") = -  36
Self-employment income and other earnings subject to base and first additional contributions:
Line 29 minus line 36 (if negative, enter "0")		 =  37
 
If the amount from line 23 is more than line 24, complete lines 38 to 48 below.
If not, enter "0" on line 48 and continue at line 49.
 
Amount from line E of Part 2  38
Amount from line 16  39
Amount from line 20 +  40
Line 39 plus line 40 = -  41
Line 38 minus line 41 =  42 
 
Amount from line 4  43
Amount from line 32 (if any) -  44
Line 43 minus line 44 =  45
Amount from line 37 -  46
Line 45 minus line 46 =  47
 
Self-employment income and other earnings subject to second additional contributions:
Enter whichever is less: amount from line 42 or line 47.		 =  48
 
Note: If both of the amounts on lines 37 and 48 above are "0", return to Part 3 (page 5) 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 37 x 9.9%  = (maximum $6,435)  49
Required first additional contributions on CPP pensionable earnings:
Amount from line 37 x 2% = (maximum $1,300)  50
Required second additional contributions on CPP pensionable earnings:
Amount from line 48 x 8% =   (maximum $376) +  51
Line 50 plus line 51 = +  52
Line 49 plus line 52 =  53
Amount from line 26 of Part 3 (if positive) x  2  = -  54
CPP contributions payable on self-employment income and other earnings:
Line 53 minus line 54.
If positive, enter it (in dollars and cents) on line 42100 of your return and continue at line 57.
If negative, show in brackets and continue at line 56.		 =  55
                               
 
9

Part 5 - Contributions on self-employment income and other earnings when you also have employment income
(continued)
 
CPP overpayment:
Enter the result of the following calculation (in dollars and cents) on line 44800 of your return:
Amount from line 55 entered as a positive amount x  50%  =  56
Amount from line 9 of Part 3.  57
Amount from line 11 of Part 3. -  58
Line 57 minus line 58 (if negative, show in brackets) =  59
 
Base CPP contributions through employment income:
If line 59 is positive or "0", enter the amount from line 58. If not, enter the amount from line 57.
Enter this amount (in dollars and cents) on line 30800 of your return.		  60
 
Enter the amount from line 10 of Part 3.  61
Enter the amount from line 12 of Part 3. -  62
Line 61 minus line 62 (if negative, show in brackets) =  63
 
If line 63 is positive or "0", enter the amount from line 62 and continue at line 69.  64
 
If line 63 is negative:
Enter the amount from line 63 as a positive amount  65
Enter the amount from line 61  66
If line 59 is positive, enter whichever is less: amount from line 59 or line 65.
If not, enter "0". 		+  67
Line 66 plus line 67 = +  68
Enter the amount from line 14 of Part 3.  69
Enter the amount from line 15 of Part 3. -  70
Line 69 minus line 70 (if negative, show in brackets) =  71
 
If line 71 is positive or "0", enter the amount from line 70 and continue at line 77. +  72
 
If line 71 is negative:
Enter the amount from line 71 as a positive amount  73
Enter the amount from line 69  74
If line 22 of Part 3 is positive, enter whichever is less: amount from line 22 of Part 3 or line 73.
If not, enter "0".		 +  75
Line 74 plus line 75 = +  76
Deduction for CPP enhanced contributions on employment income:
Add lines 64, 68, 72 and 76 (whichever apply).
Enter this amount (in dollars and cents) on line 22215 of your return.		 =  77
 
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 49 x  50%  =  78
Amount from line 50 x  50%  = +  79
Line 78 plus line 79 =  80
Amount from line 26 of Part 3 if positive. If not, enter "0". -  81
Line 80 minus line 81 (if negative, show in brackets) =  82
 
Enter whichever is less:
amount from line 80 or line 81		  A  x 83.1933% =  83
Amount from line 83 -  84
Amount A minus line 84 =  85
                               
 
10

Part 5 - Contributions on self-employment income and other earnings when you also have employment income
(continued)
 
Amount from line 79.  86
Amount from line 78.  87
Amount from line 83. -  88
Line 87 minus line 88 = +  89
Amount from line 79  90
Amount from line 85 -  91
Line 90 minus line 91 = +  92
Amount from line 51 x 50% = +  93
Amount from line 93.  94
If line 82 is negative, enter it as a positive amount.
If line 82 is positive or "0", enter the amount from line 94 on line 96 and continue at line 97.		 -  95
Line 94 minus line 95 (if negative, enter "0") = +  96
Deduction for CPP enhanced contributions on self-employment income and other earnings:
Add lines 86, 89, 92, 93, and 96.
Enter this amount (in dollars and cents) on line 22200 of your return.		 =  97