Line 222 - Making additional CPP contributions

You may not have contributed to the CPP for certain income you earned through employment or you may have contributed less than required. This can happen if any of the following apply:

  • You had more than one employer in 2018
  • You had income, such as tips, from which your employer did not have to withhold contributions
  • You were in a type of employment that was not covered under CPP rules, such as casual employment

Generally, if the total of your CPP and QPP contributions through employment, as shown in boxes 16 and 17 of your T4 slips, is less than $2,593.80, you can contribute 9.9% on any part of the income on which you have not already made contributions. The maximum income for 2018 on which you can contribute to the CPP is $55,900.

To calculate and make additional CPP contributions for 2018, complete Form CPT20, Election to Pay Canada Pension Plan Contributions, and Schedule 8 or Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2018, whichever applies, and claim the appropriate amounts on line 222 of your return and line 310. Form CPT20 lists the eligible employment income on which you can make additional CPP contributions. If you were not a resident of Quebec on December 31, 2018 and contributed only to the CPP, or if you were a resident of Quebec on December 31, 2018 and contributed only to the QPP, you must complete Schedule 8 to calculate your claim. Otherwise, complete Form RC381 to calculate your claim.

Supporting documents

Attach a copy of Form CPT20 and Schedule 8 or Form RC381, whichever applies, to your paper return, or send Form CPT20 to the CRA separately on or before June 15, 2020.

Tax-exempt employment income earned by a registered Indian or person entitled to be registered under the Indian Act – If you are a registered Indian, or person entitled to be registered under the Indian Act, with tax-exempt employment income, and there is no amount shown in box 16 or 17 of your T4 slips, you may also be able to contribute to the CPP on this income. For more benefit and tax information for aboriginal peoples go to Aboriginal peoples.

Completing your tax return

If you were not a resident of Quebec on December 31, 2018, 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, 2018, 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 contributions must be prorated if in 2018 one of the following situations applies:

  • 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
  • You are filing a return for a person who died in 2018

Note

If you started receiving CPP retirement benefits in 2018, the CRA may prorate your basic exemption.

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