Line 22200 - Calculating your contributions

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

If you were a resident of a province other than Quebec on December 31, 2020, and contributed only to the CPP, or if you were a resident of Quebec on December 31, 2020, and contributed only to the QPP, complete Schedule 8 to calculate your CPP or QPP contributions. If you were a member of a partnership, include on Schedule 8 only your share of the net profit. You cannot use self-employment or partnership losses to reduce the CPP or QPP contributions you paid on your employment earnings.

If you contributed to the QPP in 2020 but resided outside Quebec on December 31, 2020, or if you contributed to the CPP in 2020, but resided in Quebec on December 31, 2020, complete Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2020. If you were a member of a partnership, include on Form RC381 only your share of the net profit. You cannot use self-employment or partnership losses to reduce the CPP or QPP contributions you paid on your employment earnings.

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 contributions 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

Note

If you started receiving CPP retirement benefits in 2020, the CRA may prorate your basic exemption.

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