Line 308 - CPP or QPP contributions through employment
For individuals who are 60 to 70 years of age, go to Canada Pension Plan (CPP) contributions for CPP working beneficiaries.
Your CPP or Quebec Pension Plan (QPP) contributions are shown in boxes 16 and 17 of your T4, Statement of Remuneration Paid slips.
For 2017, the maximum amount of CPP or QPP contributions you are able to enter on line 308 of your Schedule 1, Federal Tax, is:
- $2,564.10 if you resided outside Quebec on December 31, 2017 and only contributed to the CPP
- $2,797.20 if you were a resident of Quebec on December 31, 2017 and only contributed to the QPP
Otherwise, you must complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2017, to calculate your claim at line 308 and your overpayment, if any.
Forms and publications
- General Income Tax and Benefit Package - Guide, Returns, Schedules
- T4, 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 CPT124, Application To Cover The Employment of an Indian in Canada under the Canada Pension Plan whose income is exempt under the Income Tax Act
- Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2017 - Non-United States Plans or Arrangements
- Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2017
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