RL-1 slip or T4 slip - Box B or Box 17 -
Contribution to the QPP
You must enter the amount you contributed to the QPP
(Quebec Pension Plan) as it appears in Box B of your RL-1 slip or
box 17 of your T4 slip.
All workers aged 18 or older must make contributions
to the QPP. This rule applies even if the employee is in one of the
following situations:
1- He receives a pension under the QPP or CPP, or
2- He is 70 years old or more
However, please note that beneficiaries of a QPP
disability pension and workers aged under 18 years of age are
exempt from contributing to the QPP.
Your contribution will be reported by the program on
line 308000 in Step 6 of the federal return.
For the year during which you reached 18 years of age,
or for the year during which you started receiving a disability
pension, the program will prorate your amount of contribution.
Please refer to the page "Schedule 8 - QPP contributions"
that you will find under the "Tax return" tab.
For more details regarding the contribution to the
QPP, please consult Revenu Québec's website by clicking on the
following links:
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/400-to-448-income-tax-and-contributions/line-445/
https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-employer-contributions/quebec-pension-plan-contributions/
ID: 20200128132109DE.xml
Webpage: KPA365-20200128132109DE.htm
