Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income
Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income
CPP and QPP rates for base contributions are different.
Your CPP or QPP contributions consist of:
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a base amount
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a first additional amount, depending on your year's maximum pensionable earnings (YMPE)
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NEW! a second additional amount if your pensionable earnings are more than the YMPE but not more than the year's additional maximum pensionable earnings (YAMPE).
For 2024, the YMPE is $68,500 and the YAMPE is $73,200.
You can claim a deduction for the enhanced contributions on CPP and QPP pensionable earnings that you made through your employment income.
Calculating your deduction
Use the total of the amounts from boxes 16, 16A, 17, and 17A of your T4 slips to complete Schedule 8, Canada Pension Plan Contributions and Overpayment, Schedule 8, Quebec Pension Plan Contributions, or Form RC381, whichever applies, to determine the amount to enter on line 22215 of your return.
Whether you contributed to the CPP or QPP, the maximum allowable deduction is $838.00. This amount consists of a maximum first additional amount of $650.00 and a second additional amount of $188.00, based on your pensionable earnings for the year.
For more information, see Schedule 8 or Form RC381, whichever applies.
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