Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments RC381

The Canada Pension Plan (CPP) was amended to provide for the enhancement of pensions. The government of Quebec also adopted legislative amendments to enhance the Quebec Pension Plan (QPP) in a similar way to the federal plan. The enhancements are funded by additional enhanced contributions that began in January 2019.

The contributions consist of a base and an enhanced amount. As an employee, your employer will have already deducted the contributions from your salary and wages. As a self-employed individual, you will calculate your required contributions (if any) on this schedule including the base and the enhanced amounts.

The CPP and the QPP have different base contribution rates. The Canada Revenue Agency (CRA) must be able to calculate your CPP and QPP contributions separately using the applicable rate(s).

The CRA will use the information from this form to determine the portion of the yearly basic exemption and the maximum contributory earnings to be applied to the CPP and QPP.

For more information, see lines 22200, 22215, 30800, and 31000 of the Federal Income Tax and Benefit Guide.

Is this form for you?

Complete this form if one of the following conditions applies to you:
  • You earned employment income in the province of Quebec in 2023 and you were a resident of a province or territory other than Quebec on December 31, 2023.
  • You earned employment income in a province or territory other than Quebec in 2023 and you were a resident of Quebec on December 31, 2023.
Otherwise, complete Schedule 8, Canada Pension Plan Contributions and Overpayment, or Schedule 8, Quebec Pension Plan Contributions, whichever applies.

Attach a copy of this form to your paper return.

Which parts of this form do you need to complete?

Part 1 - Complete this part if you are a resident of a province or territory other than Quebec electing to stop contributing to the CPP or you are revoking a prior election.
 
Part 2 - Complete this part to determine the number of months for the CPP and QPP contributions calculation.
 
Part 3 - Complete this part to calculate your CPP and QPP contributions on your employment income.
 
Part 4 - Complete this part if you are a resident of a province or territory other than Quebec reporting employment income and self-employment income or other earnings you are electing to pay CPP contributions on.
(You must first complete Part 3.)
 
Part 5 - Complete this part if you are a resident of Quebec reporting employment income and self-employment income or other earnings you want to make optional QPP contributions on.
(You must first complete Part 3.)
 
   

 
2

               
If there is a valid election to stop contributing to the CPP or a valid revocation of a prior election to resume contributing to the CPP in effect for 2023, please enter the information below as per the in-effect form CPT30 and/or Schedule 8/RC381:

   
Election or revocation?   
Form(s) used to make the in-effect election or revocation   
Effective date to stop contributing to the CPP or effective date to resume contributing to the CPP *   
(You must be at least 65 years of age but under 70 when the election or revocation was made.) YYYY-MM   
 
  * Note:
The date entered on this worksheet is the actual/effective starting date (YYYY-MM) to stop contributing to the CPP or to resume contributing to the CPP (e.g., for CPT30, not the date when form CPT30 was signed, but the first day of the month after the date when form CPT30 was signed.).


Part 1 - Election to stop contributing to the Canada Pension Plan or revocation of a prior election
(for residents of a province or territory other than Quebec on December 31, 2023)

You were considered a CPP working beneficiary and were required to make CPP contributions in 2023 if you met all of the following conditions:
  • You were 60 to 70 years of age
  • You received a CPP or QPP retirement pension
  • You had employment income or self-employment income or both
However, if you were at least 65 years of age but under 70 years of age, you can elect to stop paying CPP contributions.

Employment income
If you had employment income for 2023 and you elected in 2023 to stop paying CPP contributions or revoked in 2023 an election made in a previous year, you should have already completed and sent Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election, to the CRA and your employer(s).

Employment and self-employment income
If you had both employment income and self-employment income in 2023 and you wanted to elect to stop paying CPP contributions in 2023 or revoke in 2023 an election made in a previous year, you should have completed Form CPT30 in 2023. An election filed using Form CPT30 applies to all income from pensionable earnings, including self-employment earnings, as of the first day of the month after the date you gave this form to your employer.

If you completed and sent Form CPT30 when you became employed in 2023 but your intent was to elect in 2023 to stop paying CPP contributions or revoke an election made in a previous year on your self-employment income before you became employed, enter the month you want to stop contributing on line 50372.

If you want to revoke for 2023 an election made in a previous year, enter the month you want to resume contributing on line 50374.

If you did not complete and send Form CPT30 for 2023 when you became employed, you cannot elect to stop paying CPP contributions or revoke an election made in a previous year on your self-employment earnings for 2023 on this form.

 
Note: If you had self-employment income in 2023, an election or revocation that begins in 2023 must be filed on or before June 15, 2025 to be valid.
 
 
Election or revocation
  I elect to stop contributing to the Canada Pension Plan on my self-employment earnings on the first day of the month that I entered in box 50372.  50372       
 
  I want to revoke an election made in a prior year to stop contributing to the Canada Pension Plan on my self-employment earnings and resume contributing on the first day of the month that I entered in box 50374.  50374       
                 


Use the number of months from lines A and B on the next page to determine your prorated maximum CPP/QPP pensionable earnings and maximum basic CPP/QPP exemption on the table below.

Monthly Proration Table for 2023
Applicable number of months Line 1 and 2 of Part 3
Maximum CPP/QPP pensionable earnings		 Line 13 and 26 of Part 3
Maximum basic CPP/QPP exemption (1)
1 $ 5,550.00 $ 291.67
2 $ 11,100.00 $ 583.33
3 $ 16,650.00 $ 875.00
4 $ 22,200.00 $ 1,166.67
5 $ 27,750.00 $ 1,458.33
6 $ 33,300.00 $ 1,750.00
7 $ 38,850.00 $ 2,041.67
8 $ 44,400.00 $ 2,333.33
9 $ 49,950.00 $ 2,625.00
10 $ 55,500.00 $ 2,916.67
11 $ 61,050.00 $ 3,208.33
12 $ 66,600.00 $ 3,500.00
   
(1) If you started receiving CPP retirement benefits in 2023, your basic exemption may be prorated by the CRA.

Continue on the next page.   
 
3

Part 2 - Determine the number of months for the CPP and QPP calculation

Calculate your contributions by determining the number of months during which the rules for CPP and QPP apply to you in 2023.
 
Enter "12" on lines A and B unless any of the following conditions apply:
 
Line A - CPP
 
  1. You turned 18 years of age in 2023. Enter the number of months in the year after the month you turned 18 on line A.
  2. You were receiving a CPP or QPP disability pension for all of 2023. Enter "0" on line A. If you started or stopped receiving a CPP or QPP disability pension in 2023, enter the number of months you were not receiving a disability pension on line A.
  3. You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension and you elected to stop paying CPP contributions in 2023. Enter the number of months in the year, up to and including the month you made the election, on line A. If you had self-employment income in 2023 and entered a month on line 50372 of Part 1, enter on line A the number of months in the year prior to the month that you entered on line 50372.
  4. You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension and elected to stop paying CPP contributions in a previous year and you have not revoked that election. Enter "0" on line A.
  5. You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension and you elected to stop paying CPP contributions in a previous year and you revoked that election in 2023. Enter on line A the number of months in the year after the month you revoked the election. If you also had self-employment income in 2023 and entered a month on line 50374 of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374.
  6. You turned 70 years of age in 2023 and you did not elect to stop paying CPP contributions. Enter the number of months in the year, up to and including the month you turned 70 years of age, on line A.
  7. You were 70 years of age or older for all of 2023. Enter "0" on line A.
  8. The individual died in 2023. Enter the number of months in the year, up to and including the month the individual died, on line A.
    9.  
    Enter the number of months that CPP applied in 2023. (2)  A 
             
     
    Line B - QPP
     
    • You turned 18 years of age in 2023. Enter the number of months in the year after the month you turned 18 on line B.
    • You were receiving a CPP or QPP disability pension for all of 2023. Enter "0" on line B. If you started or stopped receiving a CPP or QPP disability pension in 2023, enter the number of months you were not receiving a disability pension on line B.
    • The individual died in 2023. Enter the number of months in the year, up to and including the month the individual died, on line B.
     
    Enter the number of months that QPP applied in 2023. (2)  B 
             
   
(2) The number of months you enter on line A and line B will be the same unless any of the following apply:
  • You elected to stop paying CPP contributions.
  • You revoked such an election in the year.
  • You are 70 years old or older.
The number you enter on line A cannot be more than the number you enter on line B.

Continue on the next page.   
 
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Part 3 - Calculating your CPP/QPP contributions on employment income

Enter your maximum CPP pensionable earnings from the monthly proration table of this form using the number of months from line A. CPP (maximum $66,600)  1 
Enter your maximum QPP pensionable earnings from the monthly proration table of this form using the number of months from line B. QPP (maximum $66,600)  2 
 
Total CPP pensionable earnings:
Enter the total of box 26 of all your T4 slips (maximum $66,600 per slip) where the province of employment is not Quebec. If box 26 is blank, use box 14.		 50339  3 
Total QPP pensionable earnings:
Enter the total of box 26 of all your T4 slips (maximum $66,600 per slip) where the province of employment is Quebec. If box 26 is blank, use box 14.		 50329  4 
Line 3 plus 4 Total pensionable earnings  5 

Canada Pension Plan
Enter the amount from line 3.  6 
Enter the amount from line 5. ÷  7 
Line 6 divided by line 7 (calculated to the fifth decimal place). =  8 
Enter the amount from line 1. x  9 
Mulitply line 8 by line 9. =  10 
 
Enter whichever is less: amount from line 3 or line 10.  11 
Enter the amount from line 8 (calculated to the fifth decimal place).  12 
Enter your maximum basic CPP exemption.
from the monthly proration table of this form using the number of months from line A		 (maximum $3,500). x  13 
Mulitply line 12 by line 13. Basic exemption for CPP purposes. = -  14 
Earnings subject to CPP contributions:
Line 11 minus line 14 (if negative, enter "0").		 =  15 
 
Actual total contributions on CPP pensionable earnings:
Enter the total CPP contributions deducted from box 16 of all your T4 slips.		 50340  16• 
Actual base contributions on CPP pensionable earnings:
Multiply the amount from line 16 by 83.1933%.		 -  17 
Actual enhanced contributions on CPP pensionable earnings:
Line 16 minus line 17		 =  18 
 
Required base contributions on CPP pensionable earnings:
Multiply the amount from line 15 by 4.95%		 (maximum $3,123.45)   19 
Required enhanced contributions on CPP pensionable earnings:
Multiply the amount from line 15 by 1%		 (maximum $631.00)  +  20 
Total required contributions on CPP pensionable earnings:
Add lines 19 and 20.		 =  21 
                               

Continue on the next page.   
 
5

Part 3 - Calculating your CPP/QPP contributions on employment income (continued)

 
Qubec Pension Plan
Enter the amount from line 2 of Part 3.  22 
Enter the amount from line 10 of Part 3. -  23 
Line 22 minus line 23. =  24 
 
Enter whichever is less: amount from line 4 or line 24.  25 
Enter your maximum basic QPP exemption from the monthly proration table of this form using the number of months from line B. (maximum $3,500)  26 
Enter the amount from line 14 of Part 3. -  27 
Line 26 minus line 27. Basic exemption for QPP purposes = -  28 
Earnings subject to QPP contributions:
Line 25 minus line 28 (if negative, enter "0").		 =  29 
 
Actual total contributions on QPP pensionable earnings:
Enter the total QPP contributions deducted from box 17 of all your T4 slips.		 50330  30 
Actual base contributions on QPP pensionable earnings:
Multiply the amount from line 30 by 84.375%.		 -  31 
Actual enhanced contributions on QPP pensionable earnings:
Line 30 minus line 31		 =  32 
 
Required base contributions on QPP pensionable earnings:
Multiply the amount from line 29 by 5.4%		 (maximum $3,407.40)   33 
Required enhanced contributions on CPP pensionable earnings:
Multiply the amount from line 29 by 1%		 (maximum $631.00)  +  34 
Total required contributions on QPP pensionable earnings:
Add lines 33 and 34.		 -  35 
 
 
Enter the amount from line 17  36 
Enter the amount from line 31 +  37 
Add lines 36 and 37. Actual total base contributions =  38 
Enter the amount from line 18  39 
Enter the amount from line 32 +  40 
Add lines 39 and 40. Actual total enhanced contributions =  41 
Add lines 38 and 41. Actual total contributions =  42 
 
Enter the amount from line 19  43 
Enter the amount from line 33 +  44 
Add lines 43 and 44. Required total base contributions =  45 
Enter the amount from line 20  46 
Enter the amount from line 34 +  47 
Add lines 46 and 47. Required total enhanced contributions =  48 
Add lines 45 and 48. Required total contributions =  49 
 
Enter the amount from line 42  50 
Enter the amount from line 49 -  51 
Line 50 minus line 51 (if negative, enter "0") (3) =  52 
                               
   
(3) If this amount is negative, you may be able to make additional contributions. For residents of a province or territory other than Quebec, see Form CPT20, Election to Pay Canada Pension Plan Contributions. For residents of the province of Quebec, see line 445 of the Revenu Québec Guide to the Income Tax Return.
Continue on the next page.   
 
6

Part 3 - Calculating your CPP/QPP contributions on employment income (continued)

If you are self-employed or electing to pay additional CPP contributions on other earnings, continue at Part 4.
If you want to make optional QPP contributions, continue at Part 5. Otherwise, report your CPP/QPP contributions as follows:
  • Enter on line 30800 of your return (in dollars and cents) whichever is less: amount from line 38 or line 45.
    If you are a resident of a province or territory other than Quebec, also enter this amount on line 58240 of your provincial or territorial Form 428 (in dollars and cents), if applicable.
  • Enter on line 22215 of your return (in dollars and cents) whichever is less: amount from line 41 or line 48.
  • If the amount from line 52 is positive and you are a resident of:
    • a province or territory other than Quebec, enter the amount from line 52 on line 44800 of you return (in dollars and cents).
    • the province of Quebec, see line 452 of the Revenu Québec Guide to the Income Tax Return..
If you are completing Part 4 or Part 5 and you calculate that your self-employment income and other earnings subject to contributions (line 32 of Part 4 or line 33 of Part 5) are "0", report your CPP/QPP contributions as noted above.

 
7

Part 4 - CPP contributions on self-employment income and other earnings when you have employment income
(residents of a province or territory other than Quebec)

Pensionable net self-employment 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 
                               
   
(4) If applicable, self-employment earnings should be prorated according to the number of months that CPP applied for conditions a) to g) of "Line A – CPP" in Part 2. Self-employment earnings are not prorated for condition h).
Continue on the next page.   
 
8

Part 4 - CPP contributions on self-employment income and other earnings when you have employment income
(residents of a province or territory other than Quebec) (continued)

Deductions and tax credits for CPP contributions
 
Tax credit for base CPP contributions through employment income:
Enter the amount from line 38 of Part 3.  37 
Enter the amount from line 45 of Part 3. -  38 
Line 37 minus line 38 (if negative, enter "0") =  39 
Enter whichever is less: amount from line 37 or line 38.
Enter this amount (in dollars and cents) on line 30800 of your return.		  40 
 
Deduction for CPP enhanced contributions on employment income:
Enter the amount from line 41 of Part 3.  41 
Enter the amount from line 48 of Part 3. -  42 
Line 41 minus line 42 (if negative, enter "0") =  43 
Enter whichever is less: amount from line 41 or line 42.
Enter this amount (in dollars and cents) on line 22215 of your return.		  44 
 
If the amount from line 35 is:
  • negative, complete Part 4a below
  • positive, complete Part 4b below
  • "0", enter the amount from line 39 on line 31000 of your return (in dollars and cents)
    and enter the amount from line 43 on line 22200 of your return (in dollars and cents)
 
Part 4a – Amount from line 35 is negative
 
CPP overpayment:
Enter the result of the following calculation (in dollars and cents) on line 44800 of your return:
Amount from line 36 x  50%  =  45 
Amount from line 45 x 83.1933% = -  46 
Line 45 minus line 46 =  47 
 
Enter the amount from line 39.  48 
Enter the amount from line 46. -  49 
Tax credit for base CPP contributions on self-employment income and other earnings:
line 48 minus line 49
Enter this amount (in dollars and cents) on line 31000 of your return.		 =  50 
 
Enter the amount from line 43.  51 
Enter the amount from line 47. -  52 
Deduction for CPP contributions on self-employment income and other earnings:
Line 51 minus line 52.
Enter this amount (in dollars and cents) on line 22200 of your return.		 =  53 
                               
Continue on the next page.   
 
9

Part 4 - CPP contributions on self-employment income and other earnings when you have employment income
(residents of a province or territory other than Quebec) (continued)

Part 4b - Amount from line 35 is positive
 
CPP contributions payable on self-employment income and other earnings:
Enter the amount from line 35.
Enter this amount on line 42100 of your return.		 =  54 
Multiply the amount from line 54 by 83.1933%. -  55 
Line 54 minus line 55. =  56 
Multiply the amount from line 55 by 50% +  57 
Line 56 plus line 57. =  58 
 
Enter the amount from line 40.  59 
Enter the amount from line 55. +  60 
Tax credit for base CPP contributions on self-employment income and other earnings:
Line 59 plus line 60.
Enter this amount (in dollars and cents) on line 31000 of your return.		 =  61 
 
Enter the amount from line 43.  62 
Enter the amount from line 58. +  63 
Deduction for CPP contributions on self-employment income and other earnings:
Line 62 plus line 63.
Enter this amount, in dollars and cents, on line 22200 of your return.		 =  64 
                               
 
10

Part 5 - QPP contributions on self-employment income and other earnings when you have employment income
(residents of Quebec)

Net business income (5)
(amount from line 31 of Revenu Quebec Form LE-35-V; if negative, enter "0")		 50371  1 
Income on which you wish to make optional contributions
(amount from line 33 of Revenu Quebec Form LE-35-V)		 50373 +  2 
Line 1 plus line 2. =  3 

Canada Pension Plan
Enter the amount from line 16 of Part 3. Actual total CPP contributions  4 
 
If the amount from line 52 of Part 3 is positive, complete lines 5 and 7.
If not, enter "0" on line 7, and continue at line 8.
 
Enter the amount from line 4.  5 
Enter the amount from line 21 of Part 3. -  6 
Line 5 minus line 6.
(if the result is negative, enter the amount from line 6 on line 8 and continue at line 9)		 = -  7 
Line 4 minus line 7 (if negative, enter "0") =  8 
Multiply the amount from line 8 by 16.80672.  9 

Quebec Pension Plan
Enter the amount from line line 30 of Part 3. Actual total QPP contributions  10 
 
If the amount at line 52 of Part 3 is positive, complete lines 11 and 13.
If not, enter "0" on line 13, and continue at line 14.
 
Enter the amount from line 10.  11 
Enter the amount from line 35 of Part 3. -  12 
Line 11 minus line 12.
(if the result is negative, enter the amount from line 12 at line 14 and continue on line 15)		 = -  13 
Line 10 minus line 13 (if negative, enter "0") =  14 
Multiply the amount from line 14 by 15.62500.  15 
 
Enter the amount from line 9.  16 
Enter the amount from line 15. +  17 
Line 16 plus line 17. =  18 
 
QPP pensionable earnings:
Enter the amount from line 2 of Part 3.		 (maximum $66,600)  19 
Basic exemption:
Enter the amount from line 26 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 3 or line 23.  24 
                               
   
(5) If applicable, self-employment earnings should be prorated according to the number of months that QPP applied for conditions a) and b) of "Line B – QPP" in Part 2. Self-employment earnings are not prorated for condition c).
 
 
11

Part 5 - QPP contributions on self-employment income and other earnings when you have employment income
(residents of Quebec) (continued)

Enter the amount from line 24 from the previous page.  25 
 
Enter the amount from line 26 of Part 3.  26 
Enter the amount from line 5 of Part 3. -  27 
Line 26 minus line 27
(if negative, enter "0" on lines 28 and 32 and continue at line 33)		 =  28 
Enter the amount from line 3  29 
Enter the amount from line 21 -  30 
Line 29 minus line 30 (if negative, enter "0") = -  31 
Line 28 minus line 31 (if negative, enter "0") = -  32 
Earnings subject to contributions: Line 25 minus line 32
(if the result is negative, enter "0" and follow the instructions at the end of Part 3; if positive, continue at line 34.)		 =  33 
 
Multiply the amount from line 33 by 12.8%.  34 
Multiply the amount from line 50 of Part 3 (if positive only) by 2. -  35 
Line 34 minus line 35(if negative, show in brackets) =  36 
 
If the amount from line 36 is negative, enter it as a positive amount.  37 
 
 
Deductions and tax credits for QPP contributions:
 
Tax credit for base QPP contributions through employment income:
Enter the amount from line 38 of Part 3.  38 
Enter the amount from line 45 of Part 3. -  39 
Line 38 minus line 39 (if negative, enter "0") =  40 
Enter whichever is less: amount from line 38 or line 39.
Enter this amount (in dollars and cents) on line 30800 of your return.		  41 
 
Deduction for QPP enhanced contributions on employment income:
Enter the amount from line 41 of Part 3.  42 
Enter the amount from line 48 of Part 3. -  43 
Line 42 minus line 43 (if negative, enter "0") =  44 
Enter whichever is less: amount from line 42 or line 43.
Enter this amount (in dollars and cents) on line 22215 of your return.		  45 
                               
 
12

Part 5 - QPP contributions on self-employment income and other earnings when you have employment income
(residents of Quebec) (continued)

If the amount from line 36 is:
  • negative, complete Part 5a below
  • positive, complete Part 5b below
  • "0", enter the amount from line 40 on line 31000 of your return (in dollars and cents)
    and enter the amount from line 44 on line 22200 of your return (in dollars and cents)
 
Part 5a - Amount from line 36 is negative
 
Amount from line 37 x  50%  =  46 
Amount from line 46 x 84.375% = -  47 
Line 46 minus line 47 =  48 
 
Enter the amount from line 40.  49 
Enter the amount from line 47. -  50 
Tax credit for base QPP contributions on self-employment income and other earnings:
Line 49 minus line 50
Enter this amount (in dollars and cents) on line 31000 of your return.		 =  51 
 
Enter the amount from line 44.  52 
Enter the amount from line 48. -  53 
Deduction for QPP contributions on self-employment income and other earnings:
Line 52 minus line 53
Enter this amount (in dollars and cents) on line 22200 of your return.		 =  54 
 
Part 5b - Amount from line 36 is positive
 
Enter the amount from line 36.  55 
Multiply the amount from line 55 by 84.375%. -  56 
Line 55 minus line 56. =  57 
Multiply the amount from line 56 by 50% +  58 
Line 57 plus line 58. =  59 
 
Enter the amount from line 40.  60 
Enter the amount from line 58. +  61 
Tax credit for base QPP contributions on self-employment income and other earnings:
Line 60 plus line 61.
Enter this amount (in dollars and cents) on line 31000 of your return.		 =  62 
 
Enter the amount from line 44.  63 
Enter the amount from line 59. +  64 
Deduction for QPP contributions on self-employment income and other earnings:
Line 63 plus line 64.
Enter this amount (in dollars and cents) on line 22200 of your return.		 =  65