Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings:
Calculating your contributions

Note: Line 22200 was line 222 before tax year 2019.

Contributions include a base amount and an enhanced amount. Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) rates for base contributions are different.

Residents of a province or territory other than Quebec on December 31, 2021

If you contributed to CPP only, complete Schedule 8, Canada Pension Plan Contributions and Overpayment. If you contributed to QPP (or QPP and CPP), complete Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments.

Residents of Quebec on December 31, 2021

If you contributed to QPP only, complete Schedule 8, Quebec Pension Plan Contributions. If you contributed to 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.

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 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 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.

When to prorate your contributions

Your CPP or QPP contributions 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.

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