Line 308 - CPP or QPP contributions
through employment
CPP and QPP rates are different. Find your situation in the first two columns and follow the instructions in the third column.
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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: |
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Contributed only to CPP |
Contributed only to QPP |
Schedule 8 |
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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 |
CPP working beneficiaries
If you are 60 to 70 years of age, employed or self-employed, and you are receiving a CPP or QPP retirement pension, you must make contributions to the CPP or the QPP.
However, if you are at least 65 years of age but under 70, you can elect to stop contributing to the CPP or revoke a prioryear election. For more information, see Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, and Schedule 8 or Form RC381, whichever applies.
Making additional CPP contributions
You may not have contributed to the CPP for certain income you earned through employment or you may have contributed less than required. This can happen if any of the following apply:
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You had more than one employer in 2018
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You had income, such as tips, from which your employer did not have to withhold contributions
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You were in a type of employment not covered under CPP rules, such as casual employment
Generally, if the total of your CPP and QPP contributions through employment, as shown in boxes 16 and 17 of your T4 slips, is less than $2,593.80, you can contribute 9.9% on any part of the income on which you have not already made contributions. The maximum income for 2018 on which you can contribute to the CPP is $55,900.
To calculate and make additional CPP contributions for 2018, complete Form CPT20, Election to Pay Canada Pension Plan Contributions, and Schedule 8 or Form RC381, whichever applies. Form CPT20 lists the eligible employment income on which you can make additional CPP contributions.
Tax-exempt employment income earned by a registered Indian or a person entitled to be registered as an Indian under the Indian Act - If you are a registered Indian, or a person entitled to be registered as an Indian under the Indian Act, with tax-exempt employment income and there is no amount shown in box 16 or 17 of your T4 slips, you may be able to contribute to the CPP on this income. For more benefit and tax information for aboriginal peoples go to canada.ca/taxesaboriginal- peoples.
Overpayment
Find your situation and follow the instructions that apply to you.
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Resident of a province other than Quebec on December 31, 2018 |
Resident of the province of Quebec on December 31, 2018 |
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If you contributed only to the CPP, do not claim more than $2,593.80 on line 308 of your Schedule 1. Otherwise, you must complete Form RC381 to calculate your overpayment, if any. If you contributed more, claim the overpayment on line 448 of your return. |
If you contributed only to the QPP, do not claim more than $2,829.60 on line 308 of your Schedule 1. Otherwise, you must complete Form RC381 to calculate your overpayment, if any. If you contributed more, claim the overpayment on your provincial income tax return for Quebec. |
Even if you contributed $2,593.80 or less to the CPP or $2,829.60 or less to the QPP, you may have an overpayment because your claim must be prorated in certain situations in 2018, such as one the following:
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You were a CPP participant and turned 18 or 70 years of age, or received a CPP disability pension
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You were a QPP participant and turned 18 years of age, or received a QPP disability pension
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You were a CPP working beneficiary and elected to stop paying CPP contributions or revoked an election made in a previous year
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you are filing a return for a person who died in 2018
Notes
If you started receiving CPP retirement benefits in 2018, your basic exemption may be prorated by the CRA.If you contributed to a foreign employer-sponsored pension plan or to a social security arrangement (other than a United States Arrangement), see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2018 - Non-United States Plans or Arrangements.
Request for refund of CPP contributions
Under the Canada Pension Plan, you must ask for a refund of CPP over-contributions within four years after the end of the year for which the request is being made.
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