Line 30800 - Base CPP or QPP contributions through employment income

Canada Pension Plan (CPP) and Quebec Pension Plan (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) to calculate your CPP contributions

• QPP (or the 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) to calculate your QPP contributions

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

CPP working beneficiaries

If you are 60 to 70 years of age, employed or selfemployed, and 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 years of age, you can elect to stop contributing to the CPP or revoke a prior-year 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 that you earned through employment or you may have contributed less than required.

This can happen if:

• You had more than one employer in 2023

• You had income, such as tips, that your employer did not have to withhold contributions from

• You were in a type of employment not covered under CPP rules, such as casual employment

Generally, if the total of your CPP, QPP or both contributions through employment, from boxes 16 and 17 of your T4 slips, is less than $3,754.45, you can contribute 11.9% of any part of the income that you have not already made contributions on.

The maximum pensionable earnings under the CPP for 2023 is $66,600.

Form CPT20, Election to Pay Canada Pension Plan Contributions, lists the eligible employment income that you can make additional CPP contributions on. To calculate and make additional CPP contributions for 2023, complete Form CPT20 and Schedule 8 or Form RC381, whichever applies.

Tax-exempt employment income earned by a person registered or entitled to be registered under the Indian Act

If you are registered or entitled to be registered under the Indian Act and have tax-exempt employment income, and there is no amount in boxes 16 or 17 of your T4 slips, you may be able to contribute to the CPP on this income. For more information, go to canada.ca/section87-tax-exemption and select "Employer source deductions."

Overpayment

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

If you contributed to the CPP only:

• Do not claim more than $3,123.45 on line 30800 of your return for your base contributions on employment income

• Do not claim more than $631.00 on line 22215 of your return for your enhanced contributions

• Claim any overpayment on line 44800 of your return

If you made contributions to the QPP (or the QPP and CPP), complete Form RC381 to calculate your overpayment, if any.

Residents of Quebec on December 31, 2023

If you contributed to the QPP only:

• Do not claim more than $3,407.40 on line 30800 of your return for your base contributions on employment income

• Do not claim more than $631.00 on line 22215 of your return for your enhanced contributions

• Claim any overpayment on your Revenu Québec Income Tax Return

If you made contributions to the CPP (or the CPP and QPP), complete Form RC381 to calculate your overpayment, if any.

Even if you contributed less than the maximums noted above, you may have an overpayment if your claim was prorated in 2023 for any of the following reasons:

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

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

• You were a CPP working beneficiary 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 refund of CPP contributions

Under the Canada Pension Plan, you must ask for a refund of your CPP over-contributions 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 30800 - Base CPP or QPP contributions through employment income

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