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

If you were a resident of Quebec on December 31, 2023, 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 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, 2023, 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. You can claim 43.736% of your total PPIP premiums on line 22300 of your return.

Claim on line 22300 of your return, in dollars and cents, the amount from line 9 of Schedule 10. 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 $349.44.

Forms and publications

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

Related topics

• Quebec Parental Insurance Plan