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.
Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) rates for base contributions are different.
Your CPP or QPP contributions consist of:
- a base amount
- a first additional amount, depending on your year's maximum pensionable earnings (YMPE)
- NEW! a second additional amount if your pensionable earnings are more than the YMPE but not more the year's additional maximum pensionable earnings (YAMPE)
For 2024, the YMPE is $68,500 and the YAMPE is $73,200.
Claim the CPP or QPP 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 amount of the contributions you have to make, or choose to make, depends on how much you have already contributed to the CPP or QPP as an employee. These amounts are shown in boxes 16, 16A, 17 and 17A of your T4 slips.
Note
Do not calculate CPP contributions on income from box 81 of any T4 slip that 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 because, for example:
- The tips you earned are not showing on your T4 slip
- You have tax-exempt employment or self-employment income (as someone registered or entitled to be registered under the Indian Act) with no amount showing in boxes 16 or 16A of your T4 slips (for more information, go to Indian workers and the Canada Pension Plan
- You had more than one employer in the year and the total of your CPP contributions from all T4 slips is less than the required amount
For more information, see Making additional CPP contributions.
Calculating your deduction
Residents of a province or territory other than Quebec on December 31, 2024
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, 2024
If you contributed to:
- QPP only, complete Schedule 8, Quebec Pension Plan Contributions
- CPP (or CPP and QPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP contributions and Overpayments
Partnerships
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 your CPP or QPP contributions paid on employment earnings.
Prorating contributions
Your CPP or QPP contributions must be prorated if one of the following situations applied in 2024:
- 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 2024
Notes
If you started receiving CPP retirement benefits in 2024, the CRA may prorate your basic exemption.
NEW! You stop contributing to the QPP if you are 73 years of age or older at the end of 2024.
NEW! If you are a QPP working beneficiary 65 years of age or older receiving a retirement pension under the QPP or the CPP, you can elect to stop contributing to the QPP. For more information, go to Retraite Québec.
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, 2024
Enter on line 22200 of your return the result (in dollars and cents) from Schedule 8 or Form RC381, whichever applies.
If you were a resident of Quebec on December 31, 2024
Enter on line 22200 of your return the result (in dollars and cents) from Schedule 8 or Form RC381, whichever applies.
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, 2025.
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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