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.

Topics

Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) rates for base contributions are different.

Your CPP or QPP contributions consist of:

For 2024, the YMPE is $68,500 and the YAMPE is $73,200.

Claim the CPP or QPP contributions that you:

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, 16A17 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:

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:

Residents of Quebec on December 31, 2024

If you contributed to:

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:

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

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