Line 223 - Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income

If you were a resident of Quebec on December 31, 2018, you have to pay PPIP premiums if one of the following conditions applies:

  • your net self-employment income on lines 135 to 143 of your return is $2,000 or more
  • the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more.

If you were not a resident of Quebec on December 31, 2018, this line does not apply to you.

Completing your tax return

Complete Schedule 10 to calculate your PPIP premiums and attach it to your paper return. On this line, you can claim 43.679% of the total of your PPIP premiums. Claim on this line, in dollars and cents, the amount from line 9 of Schedule 10, and claim the same amount on your provincial income tax return for Quebec, if applicable.

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