Line 448 - CPP overpayment

Line 448 - CPP overpayment

If you were not a resident of Quebec on December 31, 2017, and you contributed more to the Canada Pension Plan (CPP) than you had to (see line 308), claim the difference on this line. We will refund the excess contributions to you or use them to reduce your balance owing.

If you were a resident of Quebec on December 31, 2017, this line does not apply to you. Claim the excess contribution on your provincial income tax return for Quebec.