Line 248 - Deduction for Québec Pension Plan (QPP) and Canada Pension Plan (CPP) contributions and Québec parental insurance plan (QPIP) premiums

Enter the total deductions you are entitled to for QPP and CPP contributions and for QPIP premiums on line 248. In box 248.1, enter the corresponding number from the list below. If you earned both employment income and income from self-employment, enter "14" in box 248.1.

01	Deduction for QPP and CPP contributions on employment income
02	Deduction for QPP and CPP contributions and QPIP premiums on income from self-employment

01 Deduction for QPP and CPP contributions on employment income

If you entered an amount on line 98, 98.1 and, if applicable, 98.2 of your return and you meet either of the following conditions, complete Part B of Schedule U to calculate your deduction:

You earned only employment income in Québec.
You earned both employment income and self-employment income or income as a person responsible for a family-type resource or an intermediate resource, you elected to stop making QPP contributions in a previous year or in 2025 for all of 2025 in respect of your self-employment income or your activities as a person responsible for a family-type resource or an intermediate resource, and the election is in effect for the entire year.

If you entered an amount on line 96, 96.1 or 96.2 of your return, use form LE-35-V, Contribution and Deduction Related to the QPP or the CPP, to calculate your deduction . Do not enclose the form with your return, but keep it in your files in case we ask for it.

02 Deduction for QPP and CPP contributions and QPIP premiums on income from self-employment

Deduction for QPP and CPP contributions

If you meet all the following conditions, complete Part C of Schedule U to calculate the amount you can deduct:

You earned:
- income from self-employment (line 27 of Schedule L);
- income as a person responsible for a family-type resource or an intermediate resource (line 40 of Schedule L if you received an RL-29 slip, or line 27 of Schedule L if you did not);
- employment income for which you want to make an optional contribution; or
- one of the above and other employment income.
You did not enter an amount on line 96, 96.1 or 96.2.
You did not elect, in a previous year, to stop making QPP contributions on your income from self-employment or your income as a person responsible for a family-type resource or an intermediate resource or you revoked such an election in that year or a previous year.

If you entered an amount on line 96, 96.1 or 96.2, complete form LE-35-V, Contribution and Deduction Related to the QPP or the CPP, to calculate the amount you can deduct. Do not enclose the form with your return, but keep it in your files in case we ask for it.

Deduction for the QPIP premium

Income from self-employment

If you earned income from self-employment (line 27 of Schedule L) and the amount on line 97 is less than $484.12, complete Schedule R to determine the amount that you can enter on line 248.

Special cases

If you are self-employed and all of the income you earned from carrying on a business entitles you to a deduction on line 293 or line 297 (point 7, 9 or 12), you cannot claim a deduction for the premium you are required to pay in relation to the business. If necessary, we will correct the amount you enter on line 248.
If you are a person responsible for a family-type resource or an intermediate resource and you received an RL-29 slip, you cannot claim a deduction for the premium you are required to pay on the insurable earnings you enter on line 40 of Schedule L. If necessary, we will correct the amount you enter on line 248.