Line 22200 – Deduction for CPP or QPP contributions on self-employment and other earnings
Note: Line 22200 was line 222 before tax year 2019.
Only for individuals who are 60 to 70 years of age
Claim contributions you:
- have to make on self-employment and limited or non-active partnership income
- choose to make on certain employment income, see Making additional CPP contributions
- 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, 2020, claim on line 22200 and on line 31000 of your return, in dollars and cents, the amount from Schedule 8 or Form RC381, whichever applies. Claim on line 42100 of your return the amount from Schedule 8 or Form RC381, whichever applies.
If you were a resident of Quebec on December 31, 2020, claim on line 22200 and on line 31000 of your return, in dollars and cents, the amount from Schedule 8 or Form RC381, whichever applies. Line 42100 does not apply to you.
Your CPP or QPP contribution must be prorated, if in 2020 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 30800) and elected to stop paying CPP contributions or revoked an election you made in a previous year
- You are filing a return for a person who died in 2020
If you started receiving CPP retirement benefits in 2020, the CRA may prorate your basic exemption.
Forms and publications
- Income Tax Package – Guide, return, and schedules
- Schedule 8, Canada Pension Plan Contributions and Overpayment – Common to all EXCEPT for Quebec
- Schedule 8, Quebec Pension Plan Contributions – For Quebec only
- Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2020
- Lines 13500 to 14300 – Self-employment income
- Line 30800 – CPP or QPP contributions through employment
- Line 31000 – CPP or QPP contributions on self-employment and other earnings
- Line 42100 – CPP Contributions payable on self-employment and other earnings
- Service Canada – EI Special Benefits for Self-Employed People
- Revenu Québec
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