T4 slip - Box 26 - CPP or QPP pensionable earnings

The amount shown in Box 26 of your T4 represents the amount eligible for the public pension plan, either the CPP or the QPP.

If Box 26 of the T4 is empty, do not enter $0.00. Simply leave the field blank. If you enter $0.00, this will indicate that you did not have to pay contributions, and your tax return will be inaccurate.

However, if Box 28 of your T4 indicates that you are exempt from making contributions to the CPP or QPP, enter $0.00 in Box 26 of the T4.

Please note that if you do not specify the amount, the program will assume when calculating that the amount for your CPP or QPP pensionable earnings is the one appearing in Box 14 of the T4 (Box A of the RL-1 in Quebec) or the eligible maximum amount for the current tax year.

ID: 20211029113519CA.xml

Webpage: KPA390-20211029113519CA.htm

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