Line 22200 - Deduction for CPP or QPP contributions on self-employment income 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

• choose to make on your Revenu Québec Income Tax Return on certain employment income (see your Revenu Québec Guide to the Income Tax Return)

The Canada Pension Plan (CPP) or Quebec Pension Plan (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.

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" on page 21.

How to calculate your contributions

Contributions include a base amount and an enhanced amount. CPP and QPP rates for base contributions are different.

Residents of a province or territory other than Quebec on December 31, 2023

If you contributed to:

• CPP only, complete Schedule 8 (Form 5000-S8)

• QPP (or QPP and CPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments

Residents of Quebec on December 31, 2023

If you contributed to:

• QPP only, complete Schedule 8 (Form 5005-S8)

• CPP (or CPP and QPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments

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 that you paid on your employment earnings.

Your CPP or QPP contributions must be prorated if one of the following situations applies in 2023:

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

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

• You were a CPP working beneficiary (see line 30800 on page 21) who elected to stop paying CPP contributions or revoked an election made in a previous year

• You are filing a return for a person who died in 2023

Request for a refund of CPP contributions

Under the CPP, all requests for a refund of CPP over-contributions must be made no later than four years from the end of the year the overpayment occurred in.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 22200 - Deduction for CPP or QPP contributions on self-employment and other earnings

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