Pensionable net selfemployment earnings ^{(4)} (amounts from lines 12200, 13500, 13700, 13900, 14100, and 14300 of your return) 



1 
Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions (Get and complete Form CPT20) 
50373 
+ 

2 
Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions, line 12 of Form CPT20 (Get and complete Form CPT20) 
50399 
+ 

3 
Add lines 1, 2 and 3. 

= 

4 
Canada Pension Plan 
     
Enter the amount from line 16 of Part 3. 
Actual total CPP contributions 



5 

If the amount from line 52 of Part 3 is positive, complete lines 6 to 8. If not, enter "0" on line 8 and continue at line 9. 
  

Enter the amount from line 5 above. 



6 
  
Enter the amount from line 21 of Part 3. 

 

7 
  
Line 6 minus line 7. (if the result is negative, enter the amount from line 7 on line 9 and continue at line 10) 

= 


 

8 
Line 5 minus line 8 (if negative, enter "0") 

= 

9 
Multiply the amount from line 9 by 16.80672. 



10 
Quebec Pension Plan 
     
Enter the amount from line 30 of Part 3. 
Actual total QPP contributions 



11 

If the amount from line 52 of Part 3 is positive, complete lines 12 to 14. If not, enter "0" on line 14, and continue at line 15. 
  

Enter the amount from line 11 above. 



12 
  
Enter the amount from line 35 of Part 3. 

 

13 
  
Line 12 minus line 13. (if the result is negative, enter the amount from line 13 on line 15 and continue on line 16) 

= 


 

14 
Line 11 minus line 14 (if negative, enter "0") 

= 

15 

Multiply the amount from line 15 by 15.62500. 



16 
Enter the amount from line 10 

+ 

17 
Line 16 plus line 17. 

= 

18 

CPP pensionable earnings: Enter the amount from line 1 of Part 3. 
(maximum $66,600) 



19 
Basic exemption Enter the amount from line 13 of Part 3. 
(maximum $3,500) 

 

20 
Line 19 minus line 20 
(maximum $63,100) 

= 

21 
Enter the amount from line 18 above. 

 

22 
Line 21 minus line 22 (if negative, enter "0") 

= 

23 

Enter whichever is less: amount from line 4 or the amount from line 23. 



24 
Enter the amount from line 13 of Part 3 



25 
  
Enter the amount from line 5 of Part 3 

 

26 
  
Line 25 minus line 26 (if negative, enter "0" on lines 27 and 31 and continue at line 32) 

= 

27 
  
Enter the amount from line 4. 



28 
     
Enter the amount from line 21. 

 

29 
     
Line 28 minus line 29 (if negative, enter "0") 

= 


 

30 
  
Line 27 minus line 30 (if negative, enter "0") 

= 


 

31 
Earnings subject to contributions: Line 24 minus line 31 (if the result is negative, enter "0" and see the note at the end of Part 3; if the result is positive, continue at line 33) 

= 

32 

Multiply the amount from line 32 by 11.9%. 



33 
Multiply the amount from line 52 of Part 3 (if positive only) by 2. 

 

34 
Line 33 minus line 34 (if negative, show in brackets). 

= 

35 

If the amount from line 35 is negative, enter it as a positive amount. 



36 















