,s*$ule #h--,canada ,p5.n      #a
     ,plan ,3tribu;ns & ,ov]pay;t =
                 #bjae
    
                               ,t#a-bjae

                           ,protect$ ;,b
                               :5 -plet$

  ,-plete ? s*$ule 6calculate yr requir$
,canada ,p5.n ,plan 7,,cpp7 3tribu;ns or
ov]pay;t = #bjae if y 7 ..a resid5t (a
prov9ce or t]ritory o!r ?an .,quebec on
,decemb] #ca1 #bjae1 .& h ..no e>n$
9come f ! prov9ce ( .,quebec4
  ..,d n use ? s*$ule .if any ( yr ,t#d
slips h ,quebec ,p5.n ,plan 7,,qpp7
3tribu;ns4 ,9/1d -plete ,=m ,,rc#cha1
,9t]-prov9cial calcul,n = ,,cpp & ,,qpp
3tribu;ns & ov]pay;ts = #bjae4
  .,"p .#a--,if y 7 #fj 6#gj ye>s ( age1
y rcvd a ,,cpp or ,,qpp retire;t p5.n1 &
y _h employ;t &_/or self-employ;t 9come1
y 7 3sid]$ a ,,cpp "w+ b5efici>y & _h
6make ,,cpp 3tribu;ns4 ,h["e1 if y    #a
               ,s*$ule #h            a#a
7 at l1/ #fe ye>s ( age b "u #gj1 y c
elect 6/op pay+ ,,cpp 3tribu;ns4 ,r1d
.,"p .#a ( ? s*$ule4
  .,"p .#b--,complete ? "p 6det]m9e !
numb] ( mon?s =! ,,cpp calcul,n4
  .,"p .#c--,complete ? "p 6calculate yr
,,cpp 3tribu;ns & any ov]pay;t ( ,,cpp
made "? employ;t if y _h no self-
employ;t 9come4
  ..,"p #d or ,"p .#e--,complete "o ( ^!
"ps 6calculate yr ,,cpp 3tribu;ns if3
    --y report$ self-employ;t 9come on
      l9es #ace 6#adc ( yr return2
    --y report$ busi;s or profes.nal
      9come f a "pn]%ip on l9e #abb ( yr
      return2 or
    --y made an elec;n on ,=m ,,cpt#bj
      6pay a4i;nal ,,cpp 3tribu;ns on
      o!r e>n+s4
    



                                      #b
               ,s*$ule #h            b#a
  ,= m 9=m,n1 see l9e #bbb 9 ! guide4
  ,-plete .,"p .#d if y >e report+ .only
self-employ;t or elective 9come4
  ,-plete .,"p .#e if y >e report+ self-
employ;t or elective 9come .& employ;t
9come4 ,y m/ f/ -plete .,"p .#c4
  ,atta* a copy ( ? s*$ule 6yr return4

     ,"p #a--,elec;n 6/op 3tribut+
       6! ,canada ,p5.n ,plan or
        revoc,n (a prior elec;n
    
  ,if 9 #bjae1 y 7 #fj 6#gj ye>s ( age1
y rcvd a ,,cpp or ,,qpp retire;t p5.n1 &
y _h employ;t &_/or self-employ;t 9come1
y 7 3sid]$ a ,,cpp "w+ b5efici>y & y 7
requir$ 6make ,,cpp 3tribu;ns4 ,h["e1 if
y 7 at l1/ #fe ye>s ( age b "u #gj1 y c
elect 6/op pay+ ,,cpp 3tribu;ns4
  ,if y h .employ;t .9come = #bjae &
elect$ 9 #bjae 6/op pay+ ,,cpp 3tribu;ns
or revok$ 9 #bjae an elec;n made 9 a
prior ye>1 y %d h alr -plet$ ,=m
,,cpt#cj1 ,elec;n 6,/op ,3tribut+     #c
               ,s*$ule #h            c#a
6! ,canada ,p5.n ,plan1 or ,revoc,n (a
,prior ,elec;n1 & s5t x 6u & yr
employ]7s74
  ,if y _h .only .self-employ;t 9come =
#bjae & elect 9 #bjae 6/op pay+ ,,cpp
3tribu;ns on yr self-employ;t e>n+s1 5t]
! mon? 9 #bjae = : y *oose 6/>t ? elec;n
9 .box .#cgb 2l4 ,! date _c 2 e>li] ?an
! mon? y turn #fe & y >e rcvg a ,,cpp or
,,qpp retire;t p5.n4 ,= example1 if y
turn #fe 9 ,june1 y c *oose any mon? f
,june 6,decemb]4 ,if y *oose ! mon? (
,june1 5t] #jf 9 box #cgb 2c ,june is !
six? mon? (! ye>4 ,if 9 #bjae y >e
revok+ an elec;n made 9 a prior ye> on
3tribu;ns on self-employ;t e>n+s1 5t] !
mon? 9 #bjae = : y *oose 6revoke ?
elec;n 9 .box .#cgd 2l4 ,yr elec;n
rema9s valid until y revoke x or y turn
#gj4 ,if y />t rcvg employ;t 9come 7o!r
?an employ;t 9come e>n$ 9 ,quebec7 9 a
future ye>1 y w h 6-plete ,=m ,,cpt#cj 9
t ye> = yr elec;n 6rema9 valid4
                                      #d
               ,s*$ule #h            d#a
  ,if y _h .bo? employ;t 9come & self-
employ;t 9come 9 #bjae & want$ 6elect
6/op pay+ ,,cpp 3tribu;ns 9 #bjae1 or
6revoke 9 #bjae an elec;n made 9 a prior
ye>1 y %d h -plet$ ,=m ,,cpt#cj 9 #bjae4
,an elec;n fil$ us+ ,=m ,,cpt#cj applies
6all 9come f p5.na# e>n+s1 9clud+ self-
employ;t e>n+s1 z (! f/ "d (! mon? af !
date y gave ? =m 6yr employ]4 ,if y
-plet$ & submitt$ ,=m ,,cpt#cj :5 y
2came employ$ 9 #bjae b yr 9t5t 0 6elect
9 #bjae 6/op pay+ ,,cpp 3tribu;ns or
revoke an elec;n made 9 a prior ye> on
yr self-employ;t 9come 2f y 2came
employ$1 5t] ! mon? y want 6/op 3tribut+
9 .box .#cgb 2l1 or if y want 6revoke 9
#bjae an elec;n made 9 a prior ye>1 5t]
! mon? y want 6resume 3tribut+ 9 .box
.#cgd 2l4 ,if y did n -plete & submit
,=m ,,cpt#cj = #bjae :5 y 2came employ$1
y _c elect 6/op pay+ ,,cpp 3tribu;ns or
revoke an elec;n made 9 a prior ye> on
yr self-employ;t e>n+s = #bjae on ?
s*$ule4 ,6be valid1 an elec;n or      #e
               ,s*$ule #h            e#a
revoc,n t 2g9s 9 #bjae m/ 2 fil$ on or
2f ,june #ae1 #bjag4

  ,i elect 6./op 3tribut+ 6! ,canada
    ,p5.n ,plan on my self-employ;t
    e>n+s on ! f/ "d (! mon? t ,i 5t]$ 9
    box #cgb4
    7#cgb7 ,mon? ----
  
  ,i want 6.revoke an elec;n made 9 a
    prior ye> 6/op 3tribut+ 6! ,canada
    ,p5.n ,plan on my self-employ;t
    e>n+s & resume 3tribut+ on ! f/ "d
    (! mon? t ,i 5t]$ 9 box #cgd4
    7#cgd7 ,mon? ----
  







                                      #f
       ,"p #b--,det]m9e ! numb] (     #b
        mon?s =! ,,cpp calcul,n
    
  ,5t] #ab 9 box ;,a .un.s "o or m (!
situ,ns 2l apply4
    --,if y turn$ #ah ye>s ( age 9
      #bjae1 5t] ! numb] ( mon?s 9 ! ye>
      af ! mon? y turn$ #ah4
    --,if = all ( #bjae y 7 rcvg a ,,cpp
      or ,,qpp 4abil;y p5.n1 5t] 8#j04
      ,if y />t$ or /opp$ rcvg a ,,cpp
      or ,,qpp 4abil;y p5.n 9 #bjae1 5t]
      ! numb] ( mon?s dur+ : y 7 n rcvg
      a 4abil;y p5.n4
    --,if y 7 #fe 6#gj ye>s ( age 9
      #bjae1 y 7 rcvg a ,,cpp or ,,qpp
      retire;t p5.n1 & y elect$ 6/op
      pay+ ,,cpp 3tribu;ns 9 #bjae1 5t]
      ! numb] ( mon?s 9 ! ye> up 6&
      9clud+ ! mon? y made ! elec;n4 ,if
      y _h self-employ;t 9come 9 #bjae &
      h an 5try 9 box #cgb1 5t] ! numb]
      ( mon?s 9 ! ye> prior 6! mon? y
      5t]$ 9 box #cgb4
                                      #g
               ,s*$ule #h            a#b
    --,if y 7 #fe 6#gj ye>s ( age 9
      #bjae1 y 7 rcvg a ,,cpp or ,,qpp
      retire;t p5.n1 y elect$ 6/op pay+
      ,,cpp 3tribu;ns 9 a prior ye>1 & y
      h n revok$ t elec;n1 5t] 8#j04
    --,if y 7 #fe 6#gj ye>s ( age 9
      #bjae1 y 7 rcvg a ,,cpp or ,,qpp
      retire;t p5.n1 y elect$ 6/op pay+
      ,,cpp 3tribu;ns 9 a prior ye>1 & y
      revok$ t elec;n 9 #bjae1 5t] !
      numb] ( mon?s 9 ! ye> af ! mon? y
      revok$ ! elec;n4 ,if y _h self-
      employ;t 9come 9 #bjae & h an 5try
      9 box #cgd1 5t] ! numb] ( mon?s 9
      ! ye> af & 9clud+ ! mon? y 5t]$ 9
      box #cgd4
    --,if y turn$ #gj ye>s ( age 9 #bjae
      & y did n elect 6/op pay+ ,,cpp
      3tribu;ns1 5t] ! numb] ( mon?s 9 !
      ye> up 6& 9clud+ ! mon? y turn$
      #gj ye>s ( age4
    --,if = all ( #bjae y 7 #gj ye>s (
      age or old]1 5t] 8#j04
                                      #h
               ,s*$ule #h            b#b
    --,if ! 9dividual di$ 9 #bjae1 5t] !
      numb] ( mon?s 9 ! ye> up 6& 9clud+
      ! mon? ! 9dividual di$4
    
7,a7 ,5t] ! numb] ( mon?s dur+ : !
  .,,cpp applies 9 #bjae4 ----

      ,"p #c--,calculat+ yr ,,cpp
        3tribu;ns & ov]pay;t on
             employ;t 9come
    
7#a7 ,5t] yr ye>ly maximum .,,cpp
  p5.na# e>n+s 7see ! mon?ly
  pror,n ta# 2l 6f9d ! am.t t
  corresponds 6! numb] ( mon?s
  5t]$ 9 box ;,a ( ,"p #b74
  7.maximum .4#ec1fjj7 """""""""" 4#----
7#b7 & 7#eedi7 ..,total ,,cpp
  p5.na# .e>n+s ,5t] ! total (
  box #bf ( all yr ,t#d slips
  7maximum 4#ec1fjj p] slip74 ,if
  box #bf is blank1 use box #ad4  4#----

                                      #i
               ,s*$ule #h            c#b
7#c7 ,5t] ! am.t f l9e #a or !
  am.t f l9e #b1 :i*"e is .less4
  7.maximum .4#ec1fjj7 """""""""" 4#----
7#d7 ,5t] yr maximum basic .,,cpp
  exemp;n 7see ! mon?ly pror,n
  ta# 2l 6f9d ! am.t t
  corresponds 6! numb] ( mon?s
  5t]$ 9 box ;,a ( ,"p #b74
  7.maximum .4#c1ejj7 99 """""""" 4#----

99 ,if y />t$ rcvg ,,cpp retire;t
  b5efits 9 #bjae1 yr basic exemp;n may
  2 prorat$ 0! ,,cra4

7#e7 ,e>n+s subject 6,,cpp
  3tribu;ns3 ,l9e #c m9us l9e #d
  7if negative1 5t] 8#j07
  7.maximum .4#ej1ajj7 """""""""" 4#----
7#f7 & 7#ejcd7 ,actual ,,cpp
  3tribu;ns3 ,5t] ! total ,,cpp
  3tribu;ns deduct$ f box #af (
  all yr ,t#d slips4 """""""""""" 4#----
7#g7 ,requir$ 3tribu;ns on ,,cpp
  p5.na# e>n+s3 ,multiply ! am.t     #aj
               ,s*$ule #h            d#b
  f l9e #e 0#d.ie@3p4 7.maximum
  .4#b1dgi.ie7 """""""""""""""""" 4#----
7#h7 ,l9e #f m9us l9e #g 7if
  negative1 5t] 8#j07 .,,cpp
  .ov]pay;t """"""""""""""""""""" 4#----

  ,if y >e .self-employ$ &_/or y >e
..elect+ 6pay .a4i;nal ,,cpp 3tribu;ns
on o!r e>n+s1 5t] ! am.t f l9e #f on
.l9e .#cjh ( yr ,s*$ule #a &1 if
applica#1 on .l9e .#ehbd ( ,=m #dbh4 ,!n
3t9ue ) ,"p #e4
  ,o!rwise1 5t] ! am.t f l9e #f or l9e
#g1 :i*"e is .less1 on .l9e .#cjh ( yr
,s*$ule #a &1 if applica#1 on .l9e
.#ehbd ( ,=m #dbh4 ,if ! am.t f l9e #h
is .positive1 5t] x on .l9e .#ddh ( yr
return4 ,if ! am.t f l9e #h is
.negative1 y may 2 a# 6make a4i;nal
,,cpp 3tribu;ns2 see 8,mak+ a4i;nal
,,cpp 3tribu;ns0 on page #df (! ,g5]al
,9come ,tax & ,b5efit ,guide4

                                     #aa
       ,mon?ly pror,n ta# = #bjae    e#b
    
,transcrib]'s note3
  7,! foll[+ is set up 9 ?ree columns3
  ,column #a3 ,applica# numb] ( mon?s
  ,column #b3 ,l9e #a ,maximum ,,cpp
    p5.na# e>n+s
  ,column #c3 ,l9e #d ,maximum basic
    ,,cpp exemp;n7
  
  ,"p #c
,applica# numb] ( mon?s3 #a
,l9e #a3 4#d1dff.fg
,l9e #d3 4#bia.fg

,applica# numb] ( mon?s3 #b
,l9e #a3 4#h1icc.cc
,l9e #d3 4#ehc.cc

,applica# numb] ( mon?s3 #c
,l9e #a3 4#ac1djj.jj
,l9e #d3 4#hge.jj


                                     #ab
               ,s*$ule #h            f#b
,applica# numb] ( mon?s3 #d
,l9e #a3 4#ag1hff.fg
,l9e #d3 4#a1aff.fg

,applica# numb] ( mon?s3 #e
,l9e #a3 4#bb1ccc.cc
,l9e #d3 4#a1deh.cc

,applica# numb] ( mon?s3 #f
,l9e #a3 4#bf1hjj.jj
,l9e #d3 4#a1gej.jj

,applica# numb] ( mon?s3 #g
,l9e #a3 4#ca1bff.fg
,l9e #d3 4#b1jda.fg

,applica# numb] ( mon?s3 #h
,l9e #a3 4#ce1gcc.cc
,l9e #d3 4#b1ccc.cc

,applica# numb] ( mon?s3 #i
,l9e #a3 4#dj1bjj.jj
,l9e #d3 4#b1fbe.jj
                                     #ac
               ,s*$ule #h            g#b
,applica# numb] ( mon?s3 #aj
,l9e #a3 4#dd1fff.fg
,l9e #d3 4#b1iaf.fg

,applica# numb] ( mon?s3 #aa
,l9e #a3 4#di1acc.cc
,l9e #d3 4#c1bjh.cc

,applica# numb] ( mon?s3 #ab
,l9e #a3 4#ec1fjj.jj
,l9e #d3 4#c1ejj.jj
--------------------------------------#c
       ,"p #d--,,cpp 3tribu;ns on
       self-employ;t & o!r e>n+s
       ,,only 7no employ;t 9come7
    
7#a7 ,p5.na# net self-employ;t
  e>n+s 99 7am.ts f l9e #abb &
  l9es #ace 6#adc ( yr return7 "" 4#----
7#b7 & 7#cgc7 ,employ;t e>n+s n
  %[n on a ,t#d slip on : y elect
  6pay a4i;nal ,,cpp 3tribu;ns
  7atta* ,=m ,,cpt#bj7 """""""""" 4#----
                                     #ad
               ,s*$ule #h            a#c
7#c7 ,add l9es #a & #b 7if
  negative 5t] 8#j074 ..,,cpp
  p5.na# e>n+s 7.maximum
  .4#ec1fjj7 99 """"""""""""""""" 4#----
7#d7 ,basic exemp;n 7.maximum
  .4#c1ejj7 99 """""""""""""""""" 4#----
7#e7 ,l9e #c m9us l9e #d
  7.maximum .4#ej1ajj7 """""""""" 4#----
7#f7 ,,cpp rate """""""""""""""" #i.i@3p
7#g7 ,,cpp 3tribu;ns paya# on
  self-employ;t & o!r e>n+s3
  ,multiply l9e #e 0l9e #f4 ,5t]
  ? am.t on l9e #dba ( yr return4 4#----
7#h7 ,deduc;n & tax cr$it = ,,cpp
  3tribu;ns on self-employ;t &
  o!r e>n+s3 ,multiply ! am.t f
  l9e #g 0#ej@3p4 """"""""""""""" 4#----

99 ,self-employ;t e>n+s1 ,,cpp p5.na#
  e>n+s1 &! basic exemp;n %d 2 prorat$
  ac 6! numb] ( mon?s 5t]$ 9 box ;,a (
  ,"p #b 7d n prorate ! self-employ;t
  e>n+s if ! 9dividual di$ 9 #bjae74
                                     #ae
               ,s*$ule #h            b#c
  ,5t] ! am.t f l9e #h on l9e #bbb ( yr
return & on l9e #caj ( ,s*$ule #a4

       ,"p #e--,,cpp 3tribu;ns on
     self-employ;t & o!r e>n+s :5 y
            h employ;t 9come
    
7#a7 ,p5.na# net self-employ;t
  e>n+s 99 7am.ts f l9e #abb &
  l9es #ace 6#adc ( yr return7 "" 4#----
7#b7 & 7#cgc7 ,employ;t e>n+s n
  %[n on a ,t#d slip on : y elect
  6pay a4i;nal ,,cpp 3tribu;ns
  7atta* ,=m ,,cpt#bj7 """""""""" 4#----
7#c7 & 7#cii7 ,employ;t e>n+s %[n
  on a ,t#d slip on : y elect
  6pay a4i;nal ,,cpp 3tribu;ns1
  l9e #ab ( ,=m ,,cpt#bj 7atta*
  ,=m ,,cpt#bj7 """"""""""""""""" 4#----
7#d7 ,add l9es #a1 #b1 & #c4 """" 4#----
7#e7 ,5t] ! am.t f l9e #f ( ,"p
  #c4 .,actual .,,cpp .3tribu;ns  4#----
7#f7 ,if ! am.t on l9e #h
  ( ,"p #c is positive1              #af
               ,s*$ule #h            c#c
  -plete l9es #f 6#h4
  ,o!rwise1 5t] 8#j0 on
  l9e #h & 3t9ue on l9e
  #i4 ,5t] ! am.t f l9e #e
  abv4 """"""""""""""""""" 4#----
7#g7 ,5t] ! am.t f l9e #g
  ( ,"p #c4 """""""""""""" 4#----
7#h7 ,l9e #f m9us l9e #g
  7if negative1 5t] 8#j07  4#---- 4#----
7#i7 ,l9e #e m9us l9e #h
  7if negative1 5t] 8#j07 """"""" 4#----
7#aj7 ,multiply ! am.t f l9e #i
  0#bj.bjb4 """"""""""""""""""""" 4#----
7#aa7 ,5t] ! am.t f l9e #a ( ,"p
  #c4 ..,,cpp p5.na# e>n+s
  7maximum .4#ec1fjj7 """"""""""" 4#----
7#ab7 ,5t] ! am.t f l9e #d ( ,"p
  #c4 ..,basic exemp;n 7maximum
  .4#c1ejj7 """"""""""""""""""""" 4#----
7#ac7 ,l9e #aa m9us l9e #ab 7if
  negative1 5t] 8#j07 7.maximum
  .4#ej1ajj7 """""""""""""""""""" 4#----
7#ad7 ,5t] ! am.t f l9e #aj4 """" 4#----
                                     #ag
               ,s*$ule #h            d#c
7#ae7 ,l9e #ac m9us l9e #ad 7if
  negative1 5t] 8#j07 """"""""""" 4#----
7#af7 ,5t] ! am.t f l9e #d or l9e
  #ae1 :i*"e is .less4 """""""""" 4#----

  ,if ! am.t on l9e #b ( ,"p #c is less
?an ! am.t on l9e #d ( ,"p #c1 -plete
l9es #ag 6#ai4 ,o!rwise1 5t] 8#j0 on l9e
#ai & 3t9ue on l9e #bj4

7#ag7 ,l9e #d ( ,"p #c
  m9us l9e #b ( ,"p #c """ 4#----
7#ah7 ,l9e #d m9us l9e #ac
  7if negative1 5t] 8#j07  4#----
7#ai7 ,l9e #ag m9us l9e
  #ah 7if negative1 5t]
  8#j07 """""""""""""""""" 4#---- 4#----
7#bj7 ,e>n+s subject
  63tribu;ns3 l9e #af m9us
  l9e #ai 7if negative1
  5t] 8#j07 """"""""""""""""""""" 4#----
7#ba7 ,multiply ! am.t f l9e #bj
  0#i.i@3p4 """"""""""""""""""""" 4#----
                                     #ah
               ,s*$ule #h            e#c
7#bb7 ,multiply ! am.t f l9e #h (
  ,"p #c 7if positive only7 0#b4  4#----
7#bc7 ,,cpp 3tribu;ns paya# on
  self-employ;t & o!r e>n+s3 ,l9e
  #ba m9us l9e #bb 7if negative1
  5t] 8#j074 ,5t] ? am.t on l9e
  #dba ( yr return4 9999 """""""" 4#----
7#bd7 ,deduc;n & tax cr$it =
  ,,cpp 3tribu;ns on self-
  employ;t & o!r e>n+s3 ,multiply
  ! am.t f l9e #bc 0#ej@3p4 """"" 4#----

99 ,self-employ;t e>n+s %d 2 prorat$ ac
  6! numb] ( mon?s 5t]$ 9 box ;,a ( ,"p
  #b 7d n prorate ! self-employ;t e>n+s
  if ! 9dividual di$ 9 #bjae74
9999 ,if ! result on l9e #bc is
  negative1 y may h an ov]pay;t4 ,if s1
  we w calculate x = y4




                                     #ai
               ,s*$ule #h            f#c
  ,5t] ! am.t f l9e #bd on l9e #bbb ( yr
return & on l9e #caj ( ,s*$ule #a4

  ,see ! privacy notice on yr return4



















                                     #bj