Line 30800 – Base CPP or QPP contributions through employment income
Note: Line 30800 was line 308 before tax year 2019.
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 box 16 and box 17 of your T4 Slip, Statement of Remuneration Paid.
For 2021, the maximum amount of CPP or QPP contributions that you may enter on line 30800 of your return is:
- $2,875.95, if you resided outside Quebec on December 31, 2021 and only contributed to the CPP
- $3,137.40, if you were a resident of Quebec on December 31, 2021 and only contributed to the QPP
Otherwise, you must complete Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate your claim at line 30800 and your overpayment, if any.
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 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 – Non-United States Plans or Arrangements
- Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC)
- Schedule 8, Quebec Pension Plan Contributions (for QC only)
- Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments
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