T4 slip - Box 26 - CPP or QPP pensionable
earnings
The amount shown in Box 26 of your T4 represents the amount
eligible for the public pension plan, either the CPP or the
QPP.
If Box 26 of the T4 is empty, do not enter $0.00. Simply leave
the field blank. If you enter $0.00, this will indicate that you
did not have to pay contributions, and your tax return will be
inaccurate.
However, if Box 28 of your T4 indicates that you are exempt from
making contributions to the CPP or QPP, enter $0.00 in Box 26 of
the T4.
Please note that if you do not specify the amount, the program
will assume when calculating that the amount for your CPP or QPP
pensionable earnings is the one appearing in Box 14 of the T4 (Box
A of the RL-1 in Quebec) or the eligible maximum amount for
the current tax year.
ID: 20211029113519CA.xml
Webpage: KPA390-20211029113519CA.htm
