Line 30800 – Base CPP or QPP contributions through employment income: 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 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, 2021

If, in 2021, you contributed to:

Residents of Quebec on December 31, 2021

If, in 2021, 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, 2021, 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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