CPP contributions on income from self-employment not deducted on TP-1 return

Program(s) affected: T1 Document created: 04 20, 2007 Tax year(s): 2006 Document last modified: Version(s): 10.23 Problem status: Fixed in v10.30

My client lives outside Quebec and has business income in Quebec. DT Max is not including the CPP contributions on income from self-employment in the calculation of the TP-1 return. Is this correct?

CPP contributions on income from self-employment should be deducted on line 248 of the TP-1 return. As a workaround:

Use the keyword Override and enter the amount from line 11 of federal Schedule 8 on line 250 of the TP-1 jacket.

NOTE: If there was already an amount calculated on line 250 of the TP-1 jacket, you are going to have to add them up and enter the total amount as your override.

We recommend that you attach a note to the Quebec return explaining that you included on line 250 the CPP contributions on income from self-employment that should have been deducted on line 248 of the TP-1 return.

If your client is also entitled to the additional complimentary amount on line 356 of the TP-1 return (rare situation), override line 356 with the correct amount (see Quebec work chart 356 to calculate this amount).