RL-1 slip or T4 slip - Box B or Box 17 - Contribution to the QPP

You must enter the amount you contributed to the QPP (Quebec Pension Plan) as it appears in Box B of your RL-1 slip or box 17 of your T4 slip.

All workers aged 18 or older must make contributions to the QPP. This rule applies even if the employee is in one of the following situations:

1- He receives a pension under the QPP or CPP, or

2- He is 70 years old or more

However, please note that beneficiaries of a QPP disability pension and workers aged under 18 years of age are exempt from contributing to the QPP.

Your contribution will be reported by the program on line 308000 in Step 6 of the federal return.

For the year during which you reached 18 years of age, or for the year during which you started receiving a disability pension, the program will prorate your amount of contribution. Please refer to the page "Schedule 8 - QPP contributions" that you will find under the "Tax return" tab.

For more details regarding the contribution to the QPP, please consult Revenu Québec's website by clicking on the following links:

https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/400-to-448-income-tax-and-contributions/line-445/

https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-employer-contributions/quebec-pension-plan-contributions/

 

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