Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings

Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings

Claim contributions you:

• have to make on self-employment and limited or non-active partnership income

• choose to make on certain employment income (see "Making additional CPP contributions" under Line 308 of this guide)

• choose to make on your provincial income tax return for Quebec on certain employment income (see your Quebec provincial guide)

The CPP or QPP contributions you have to make, or choose to make, will depend on how much you have already contributed to the CPP or QPP as an employee, as shown in boxes 16 and 17 of your T4 slips.

Note
Do not calculate CPP contributions for the income shown in box 81 on the T4 slips you received from a placement agency.

Making additional CPP contributions

You may be able to make CPP contributions on certain income when:

• No contribution was made (for example, tips not shown on a T4 slip)

• You had more than one employer in the year and the total CPP contributions on all T4 slips are less than the required amount

For more information, see "Making additional CPP contributions" under line 308 of this guide.

How to calculate your contributions

CPP and QPP rates are different. Find your situation in the first two columns and follow the instructions in the third column.

Resident of a province other than Quebec on December 31, 2018	Resident of the province of Quebec on December 31, 2018	Complete the following to calculate your CPP or QPP contributions:
Contributed only to CPP	Contributed only to QPP	Schedule 8
Contributed to QPP (even if also contributed to CPP)	Contributed to CPP (even if also contributed to QPP)	Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2018

If you were a member of a partnership, include on Schedule 8 or Form RC381 only your share of the net profit. You cannot use self-employment or partnership losses to reduce the CPP or QPP contributions you paid on your employment earnings.

Your CPP or QPP contributions must be prorated, if in 2018 one of the following situations applies:

• You were a CPP participant and turned 18 or 70 years of age or received a CPP disability pension

• You were a QPP participant and turned 18 years of age or received a QPP disability pension

• You were a CPP working beneficiary (see Line 308 of this guide) and elected to stop paying CPP contributions or revoked an election you made in a previous year

• You are filing a return for a person who died in 2018

  Note
  If you started receiving CPP retirement benefits in 2018, the CRA may prorate your basic exemption.

Request for refund of CPP contributions

Under the CPP, all requests for a refund of CPP over-contributions must be made within four years after the end of the year for which the request is being made.