Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings

Note: Line 22200 was line 222 before tax year 2019.

Topics

• Calculating your contributions
• Making additional CPP contributions

Claim contributions you:

• have to make on self-employment and limited or non-active partnership income
• choose to make on certain employment income
• choose to make on your Revenu Québec Income Tax Return on certain employment income

The Canada Pension Plan (CPP) or Quebec Pension Plan (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.

How to calculate your contributions

Contributions include a base amount and an enhanced amount. Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) rates for base contributions are different.

Residents of a province or territory other than Quebec on December 31, 2022

If you contributed to CPP only, complete Schedule 8, Canada Pension Plan Contributions and Overpayment. If you contributed to QPP (or QPP and CPP), complete Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments.

Residents of Quebec on December 31, 2022

If you contributed to QPP only, complete Schedule 8, Quebec Pension Plan Contributions. If you contributed to CPP (or CPP and QPP), complete Form RC381.

Members of a partnership

If you were a member of a partnership, include on Schedule 8 or Form RC381 only your share of the net profit. You cannot use self-employment or partnership losses to reduce the CPP or QPP contributions that you paid on your employment earnings.

Completing your tax return

If you were a resident of a province or territory other than Quebec on December 31, 2022

Enter on line 22200 and line 31000 of your return the amount (in dollars and cents) from Schedule 8 or Form RC381, whichever applies. Enter on line 42100 of your return the amount (in dollars and cents) from Schedule 8 or Form RC381, whichever applies.

If you were a resident of Quebec on December 31, 2022

Enter on line 22200 and line 31000 of your return the amount (in dollars and cents) from Schedule 8 or Form RC381, whichever applies. Line 42100 does not apply to you.

When to prorate your contributions

Your CPP or QPP contributions must be prorated if one of the following situations applies in 2022:

• You were a CPP participant who turned 18 or 70 years of age or received a CPP disability pension
• You were a QPP participant who turned 18 years of age or received a QPP disability pension
• You were a CPP working beneficiary (see line 30800) who 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 2022

Making additional CPP contributions

You may not have contributed to the Canada Pension Plan (CPP) for certain income that you earned through employment or you may have contributed less than required. This can happen if:

• You had more than one employer in 2022
• You had income, such as tips, that your employer did not have to withhold contributions from
• You were in a type of employment not covered under CPP rules, such as casual employment

Generally, if the total of your CPP, Quebec Pension Plan (QPP), or both contributions through employment, from boxes 16 and 17 of your T4 slips, is less than $3,499.80, you can contribute 11.4% on any part of the income you have not already made contributions.

The maximum pensionable earnings under the CPP for 2022 is $64,900.

Form CPT20, Election to Pay Canada Pension Plan Contributions, lists the eligible employment income that you can make additional CPP contributions on. To calculate and make additional CPP contributions for 2022, complete Form CPT20 and Schedule 8, Canada Pension Plan Contributions and Overpayment, (residents of Quebec use Schedule 8, Quebec Pension Plan Contributions) or Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments, whichever applies. 

Tax-exempt employment income earned by a person registered or entitled to be registered under the Indian Act

If you are registered or entitled to be registered under the Indian Act and have tax-exempt employment income, and there is no amount in boxes 16 or 17 of your T4 slips, you may be able to contribute to the CPP on this income. For more information, see Employer source deductions.

Completing your tax return

If you were a resident of a province or territory other than Quebec on December 31, 2022, enter on line 22200 and on line 31000 of your return the amount (in dollars and cents) from Schedule 8 or Form RC381, whichever applies. Claim on line 42100 of your return the amount (in dollars and cents) from Schedule 8 or Form RC381, whichever applies.

If you were a resident of Quebec on December 31, 2022, enter on line 22200 and on line 31000 of your return the amount (in dollars and cents) from Schedule 8 or Form RC381, whichever applies. Line 42100 does not apply to you.

Your CPP or QPP contributions must be prorated if one of the following situations applies in 2022:

• You were a CPP participant who turned 18 or 70 years of age or received a CPP disability pension
• You were a QPP participant who turned 18 years of age or received a QPP disability pension
• You were a CPP working beneficiary (see line 30800) who 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 2022

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, 2023.

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC)
• Schedule 8, Quebec Pension Plan Contributions (for QC only)
• Form CPT20, Election to Pay Canada Pension Plan Contributions
• Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments

Related topics

• Lines 13499 to 14300 – Self-employment income
• Line 30800 – Base CPP or QPP contributions through employment income
• Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings
• Line 42100 – CPP Contributions payable on self-employment income and other earnings

Government partners

• Service Canada – EI Benefits for Self-Employed People
• Revenu Québec