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.

Only for individuals who are 60 to 70 years of age

Canada Pension Plan (CPP) contributions for CPP working beneficiaries

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.

Note

Do not calculate CPP contributions for the income from box 81 of the T4 slips you received from a placement agency.

Completing your tax return

If you were a resident of a province or territory other than Quebec on December 31, 2021, 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. 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, 2021, 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 contribution must be prorated if one of the following situations applies in 2021:

  • 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 2021

Note

If you started receiving CPP retirement benefits in 2021, the CRA may prorate your basic exemption.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: