Line 22300 – Deduction for PPIP premiums on self-employment income

Note: Line 22300 was line 223 before tax year 2019.

If you were a resident of Quebec on December 31, 2022, you have to pay PPIP premiums if one of the following conditions applies:

• Your net self-employment income on lines 13499 to 14300 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, 2022, 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 line 22300, you can claim 43.736% of the total of your PPIP premiums.

Claim on line 22300, 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.

The maximum amount you can claim on line 22300 of your return is $337.92.

Forms and publications

• Income Tax Package – Guide, return, and schedules 
• Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums

Related topics

• Quebec Parental Insurance Plan