Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
For individuals 60 to 70 years of age only
For more information, see Canada Pension Plan (CPP) contributions for CPP working beneficiaries.
Claim contributions that 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 box 16 and box 17 of your T4 slips.
Note
Do not calculate CPP contributions for the income from box 81 of the T4 slips you received from a placement agency.
Making additional CPP contributions
You may be able to make CPP contributions on certain income when:
- No contributions were made (for example, tips not shown on a T4 slip)
- You had more than one employer in the year and the total CPP contributions on all T4 slips are less than the required amount
For more information, see Making additional CPP contributions.
Calculating your contributions
Contributions include a base amount and an enhanced amount. CPP and QPP rates for base contributions are different.
Residents of a province or territory other than Quebec on December 31, 2023
If you contributed to:
- CPP only, complete Schedule 8, Canada Pension Plan Contributions and Overpayment
- QPP (or QPP and CPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments
Residents of Quebec on December 31, 2023
If you contributed to:
- QPP only, complete Schedule 8, Quebec Pension Plan Contributions
- 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.
Prorating contributions
Your CPP or QPP contributions must be prorated if one of the following situations applies in 2023:
- 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 2023
Note
If you started receiving CPP retirement benefits in 2023, the CRA may prorate your basic exemption.
Request for a refund of CPP contributions
Under the CPP, all requests for a refund of CPP over-contributions must be made no later than four years from the end of the year the overpayment occurred in.
Completing your return
If you were a resident of a province or territory other than Quebec on December 31, 2023
Enter on line 22200 of your return the amount (in dollars and cents) from Schedule 8 or Form RC381, whichever applies. Also enter this amount on line 31000 and line 42100 of your return.
If you were a resident of Quebec on December 31, 2023
Enter on line 22200 of your return the amount (in dollars and cents) from Schedule 8 or Form RC381, whichever applies. Also enter this amount on line 31000 of your return. Line 42100 does not apply to you.
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, 2024.
Forms and publications
- Income Tax Package
- 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
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