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 earned only employment income in Québec and you entered amounts on lines 98, 98.1 and, if applicable, 98.2 of your return, complete Part B of Schedule U to calculate the amount to enter on line 248 of your return.

However, if you earned income from self-employment (line 27 of Schedule L), see the instructions for point 2 opposite.

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 one of the following:
- 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.
You did not enter an amount on line 96, 96.1 or 96.2.
The amounts you entered on lines 98 and 98.2 total less than $4,348.
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.

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 $464.36, 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.