Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income

You can claim a deduction for the enhanced contributions on Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) pensionable earnings you made through your employment income.

Whether you contributed to the CPP or QPP, the maximum allowable deduction is $460.50.

For more information, see Schedule 8, Canada Pension Plan Contributions and Overpayment (residents of Quebec use Schedule 8, Quebec Pension Plan Contribution) or Form RC381, whichever applies.

Forms and publications

• Income Tax Package – Guide, returns, and schedules
• T4 slip, Statement of Remuneration Paid
• Form CPT20, Election to Pay Canada Pension Plan Contributions
• Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
• Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement – Non-United States Plans or Arrangements
• Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments
• Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC)
• Schedule 8, Quebec Pension Plan Contribution (for QC only)

Related topics

• CPP contribution rates, maximums and exemptions
• Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
• Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings
• Line 44800 – CPP or QPP Overpayment