Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings
Only for individuals who are 60 to 70 years of age
Claim the amount from line 24 of Schedule 8 (line 23 of Schedule 8 for Quebec) or from line 33 of Part 3 or line 32 of Part 4 of Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2017, whichever applies.
You can claim contributions you:
- have to make on self-employment and limited or non-active partnership income;
- choose to make on certain employment income; and
- choose to make on your provincial income tax return for Quebec on certain employment income.
The CPP or QPP contributions you have to make, or choose to make, will depend on how much you have already contributed to the CPP or QPP as an employee, as shown in boxes 16 and 17 of your T4 slips.
Do not calculate CPP contributions for earnings identified in box 81 on the T4 slips you received from a placement agency.
Completing your tax return
If you were not a resident of Quebec on December 31, 2017, claim on line 222 and on line 310 of Schedule 1, in dollars and cents, the amount from Schedule 8 or Form RC381, whichever applies. Claim on line 421 of your return the amount from Schedule 8 or Form RC381, whichever applies.
If you were a resident of Quebec on December 31, 2017, claim on line 222 and on line 310 of Schedule 1, in dollars and cents, the amount from Schedule 8 or Form RC381, whichever applies. Line 421 does not apply to you.
Your CPP or QPP contribution must be prorated in certain situations, such as if in 2017:
- you were a CPP participant and turned 18 or 70 years of age or received a CPP disability pension;
- you were a QPP participant and turned 18 years of age or received a QPP disability pension;
- you were a CPP working beneficiary (see line 308) and elected to stop paying CPP contributions or revoked an election made in a previous year; or
- you are filing a return for a person who died in 2017.
If you started receiving CPP retirement benefits in 2017, your basic exemption may be prorated by the CRA.
Forms and publications
- General income tax and benefit package - Guide, return and schedules
- Schedule 8, Canada Pension Plan Contributions and Overpayment for 2017 - Common to all EXCEPT for QC and non-residents
- Schedule 8, Quebec Pension Plan Contributions for 2017
- Schedule 8, Canada Pension Plan Contributions and Overpayment for 2017 - For non-residents and deemed residents of Canada
- Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2017
- Lines 135 to 143 - Self-employment income
- Line 308 - CPP or QPP contributions through employment
- Line 310 - CPP or QPP contributions on self-employment and other earnings
- Line 421 - CPP Contributions payable on self-employment and other earnings
- Service Canada - EI Special Benefits for Self-Employed People
- Revenu Québec
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