Line 30800 – Completing your tax return

Note: Line 30800 was line 308 before tax year 2019.

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

If you were a resident of a province other than Quebec on December 31, 2020, and you contributed only to the CPP, complete Schedule 8, Canada Pension Plan Contributions and Overpayment to calculate your CPP contributions. Do not claim more than $2,732.40 on line 30800 of your return for your base contributions on employment income. 

If you were a resident of Quebec on December 31, 2020, and you contributed only to the QPP, complete Schedule 8, Quebec Pension Plan Contributions to calculate your QPP contributions. Do not claim more than $2,980.80 on line 30800 of your return for your base contributions on employment income.

If you contributed to the QPP (even if also contributed to the CPP) in 2020, but resided outside of Quebec on December 31, 2020, or if you resided in Quebec on December 31, 2020 and you contributed to the CPP (even if also contributed to the QPP) in 2020, complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments to calculate your claim at line 30800 of your return and your overpayment, if any. Attach to your paper return Form RC381 and the RL-1 Slip, Employment and other income.

Remember to 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 registered Indian or a person entitled to be registered as an Indian under the Indian Act

If you are a registered Indian, or a person entitled to be registered as an Indian under the Indian Act, your income is not taxable but your T4 slip shows CPP contributions, you must report your contributions at line 30800 of your return. Do not forget to 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, 2020, you must claim this amount on your provincial tax return for Quebec.

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, go to 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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