Line 30800 – Base CPP or QPP contributions through employment income, for someone who died

Note: Line 30800 was line 308 before tax year 2019.

If the deceased made Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions in the year of death shown in boxes 16 and 17 of their T4 slip(s), the claim may have to be adjusted due to the proration of the annual maximum pensionable earnings. For more information, see line 30800.

Forms and publications

• Federal Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons