Line 452 - Québec Pension Plan (QPP) or Canada Pension Plan (CPP) overpayment
Line 452 - Québec Pension Plan (QPP) or Canada Pension Plan (CPP) overpayment
You made only QPP contributions
If lines 98 and 98.2 total more than $4,348, enter the overpayment (that is, the excess), on line 452. You may have made an overpayment even if the total is less than $4,348. If this is the case, we will calculate the overpayment for you.
You made only CPP contributions
If lines 96 and 96.2 total more than $4,055.50, enter the overpayment (that is, the excess), on line 452. You may have made an overpayment even if the total is less than $4,055.50. If this is the case, we will calculate the overpayment for you.
You made both QPP and CPP contributions
If you entered amounts on lines 98 and 96 (and 98.2 and 96.2, if applicable), we will determine whether you made an overpayment and enter the amount of any overpayment on line 452 of your return.
If you completed form LE-35-V, Contribution and Deduction Related to the QPP or the CPP, in order to calculate the amount of the QPP contribution you are required to make on income from self-employment (line 445), enter on line 452 the amount from line 58 of form LE-35-V.
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IMPORTANT In your return, make sure that you have entered:
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Form to enclose
CPP contributions
If you are at least 65 but younger than 70 and you either elected to stop making CPP contributions or revoked such an election, enclose your Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election (Canada Revenue Agency form CPT30) with your return, unless you are filing your return using software.
QPP contributions
If you are self-employed or a person responsible for a family-type resource or an intermediate resource, you are 65 or older but younger than 73 and you want to make an election to stop paying QPP contributions or revoke such an election, complete section 2 of Part A of Schedule U.
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