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



9 
Basic exemption Enter the amount from line 4 of Part 3. 
(maximum $3,500) 

 

10 
Line 9 minus line 10 (if negative, enter "0") 
(maximum $63,100) 

= 

11 
Enter the amount from line 8. 

 

12 
Line 11 minus line 12 (if negative, enter "0") 

= 

13 

Enter whichever is less: amount from line 4 or line 13. 



14 
Amount from line 4 of Part 3 



15 
  
Amount from line 2 of Part 3 

 

16 
  
Line 15 minus line 16 (if negative, enter "0" on lines 17 and 21 and continue at line 22) 

= 

17 
  
Amount from line 4 



18 
     
Amount from line 11 

 

19 
     
Line 18 minus line 19 (if negative, enter "0") 

= 


 

20 
  
Line 17 minus line 20 (if negative, enter "0") 

= 


 

21 
Earnings subject to contributions: line 14 minus line 21 (If the result is negative, enter "0" and follow the instructions at the end of Part 3; if the result is positive, continue at line 23.) 

= 

22 

Multiply the amount from line 22 by 11.9%. 



23 
Multiply the amount from line 14 of Part 3 (if positive only) by 2. 

 

24 
Line 23 minus line 24 (if negative, show in brackets) 

= 

25 

If the amount from line 25 is negative, enter it as a positive amount. 

= 

26 
Deductions and tax credits for CPP contributions 
   

Tax credit for base CPP contributions through employment income: 
   
Enter the amount from line 7 of Part 3. 



27 
Enter the amount from line 9 of Part 3. 

 

28 
Line 27 minus line 28 (if negative, enter "0") 

= 

29 
Enter whichever is less: amount from line 27 or line 28. Enter this amount on line 30800 of your return (in dollars and cents). 

= 

30 

Deduction for CPP enhanced contributions on employment income:: 
   
Enter the amount from line 8 of Part 3. 



31 
Enter the amount from line 10 of Part 3. 

 

32 
Line 31 minus line 32 (if negative, enter "0") 

= 

33 
Enter whichever is less: amount from line 31 or line 32. Enter this amount on line 22215 of your return (in dollars and cents). 

= 

34 















