Quebec Parental Insurance Plan (QPIP) - RL-1 slip -
Box I
The QPIP is a plan run by the Province of
Quebec following the creation of the Provincial Parental Insurance
Plan (PPIP) by the Canadian government.
Each province administers the scheme under their rules and
remuneration subject to QPIP contributions are generally the same
as those subject to employment insurance premiums.
Therefore, on your T4 slip, the amount subject to contributions
is shown in box 56, and the Quebec-based employer must enter that
amount in Box I of the RL-1 slip.
If you download a T4 slip from an employer outside Quebec, it is
possible that the amount entered during download is shown as $ 0.00
in box 56 of the T4 slip. That is why residents of
Quebec should check Box I of
their RL-1 slip to know the amount subject to QPIP
premiums.
When you verify your Quebec return, if you have an amount on
line 457, please review the information entered in the "T4 -
Statement of Remuneration Paid (RL-1) with QPP contributions"
and see if you have an amount entered of Box 56 of the T4 slip or
in Box I of the RL-1 slip.
For more information, consult the following links:
For Quebec:
https://www.revenuquebec.ca/en/businesses/source-deductions-contributions/calculating-source-deductions-and-employer-contributions/quebec-parental-insurance-plan-qpip-premiums/maximum-insurable-earnings-and-premium-rate/
https://www.revenuquebec.ca/en/businesses/source-deductions-contributions/calculating-source-deductions-and-employer-contributions/quebec-parental-insurance-plan-qpip-premiums/remuneration-subject-to-qpip-premiums/
For CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-375-provincial-parental-insurance-plan-ppip-premiums-paid.html
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-223-deduction-provincial-parental-insurance-plan-ppip-premiums-on-self-employment-income.html
ID: 20211004125759CA.xml
Webpage: KPA365-20211004125759CA.htm
