Line 30800 – Base CPP or QPP contributions through employment income

For individuals 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.

For 2023, the maximum CPP or QPP contribution amount that you can enter on line 30800 of your return is:

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.

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CPP working beneficiaries

If you are 60 to 70 years of age, employed or self-employed, and receiving a CPP or QPP retirement pension, you must make contributions to the CPP or the QPP. However, if you are at least 65 years of age but under 70 years of age, you can elect to stop contributing to the CPP or revoke a prior-year election.

For more information, see Canada Pension Plan (CPP) contributions for CPP working beneficiaries.

Making additional CPP contributions

You may not have contributed to the CPP for certain income that you earned through employment or you may have contributed less than required. This can happen if:

Generally, if the total of your CPP,  QPP or both contributions through employment, from boxes 16 and 17 of your T4 slips, is less than $3,754.45, you can contribute 11.9% of any part of the income that you have not already made contributions on.

The maximum pensionable earnings under the CPP for 2023 is $66,600.

Form CPT20, Election to Pay Canada Pension Plan Contributions, lists the eligible employment income that you can make additional CPP contributions on. To calculate and make additional CPP contributions for 2023, complete Form CPT20 and Schedule 8, or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies.

If you were a resident of a province or territory other than Quebec on December 31, 2023 and contributed only to the CPP, or if you were a resident of Quebec on December 31, 2023 and contributed only to the QPP, you must complete Schedule 8 to calculate your claim. Otherwise, complete Form RC381 to calculate your claim.

Attach a copy of Form CPT20 and Schedule 8 or Form RC381, whichever applies, to your paper return, or send Form CPT20 to the CRA separately on or before June 15, 2024.

Note

If you were a resident of Quebec on December 31, 2023, contact Revenu Québec to get more information about optional contributions to the QPP.

Tax-exempt employment income earned by a person registered or entitled to be registered under the Indian Act

If you are registered or entitled to be registered under the Indian Act and have tax-exempt employment income, and there is no amount in box 16 or box 17 of your T4 slips, you may be able to contribute to the CPP on this income.

For more information, see Employer source deductions.

Overpayment

Residents of a province or territory other than Quebec on December 31, 2023

If you contributed to the CPP only:

If you made contributions to the QPP (or the QPP and CPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate your overpayment, if any.

Residents of Quebec on December 31, 2023

If you contributed to the QPP only:

If you made contributions to the CPP (or the CPP and QPP), complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate your overpayment, if any.

Even if you contributed less than the maximums noted above, you may have an overpayment if your claim was prorated in 2023 for any of the following reasons:

If one of these situations applies to you, complete Schedule 8 or Form RC381, whichever applies.

Notes

If you started receiving CPP retirement benefits in 2023, your basic exemption may be prorated by the CRA.

If you contributed to a foreign employer-sponsored pension plan or social security arrangement (other than a United States Arrangement), see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements.

Request for refund of CPP contributions

Under the Canada Pension Plan, you must ask for a refund of your CPP over-contributions no later than four years from the end of the year the overpayment occurred in. For more information, see line 44800.

Completing your tax return

Complete Schedule 8 or Form RC381, whichever applies, to find out how to claim your Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) contributions, shown in boxes 16 and 17 of your T4 slips, on line 30800 and line 22215 of your return.

Residents of a province or territory other than Quebec on December 31, 2023

If you contributed to:

Residents of Quebec on December 31, 2023

If you contributed to:

You can also claim the corresponding provincial or territorial non-refundable tax credit on line 58240 of your provincial or territorial Form 428.

Tax-exempt employment income earned by a person registered or entitled to be registered under the Indian Act

If you are registered or entitled to be registered under the Indian Act and your income is not taxable but your T4 slip shows CPP contributions, you must report your contributions on line 30800 of your return. You can also claim the corresponding provincial or territorial non-refundable tax credit on line 58240 of your provincial or territorial Form 428.

If you lived in Quebec on December 31, 2023, you must claim this amount on your Revenu Quebec Income Tax Return.

Note

Income from employment or self-employment (a business) that is exempt from tax under section 87 of the Indian Act is also exempt from CPP contributions. However, an employer can elect to participate in the CPP. For more information, see 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.

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