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

Residents of a province or territory other than Quebec on December 31, 2021

If you contributed to the CPP only:

● Do not claim more than $2,875.95 on line 30800 of your return for your base contributions on employment income

● Do not claim more than $290.50 on line 22215 of your return for your enhanced contributions

● Claim any overpayment on line 44800 of your return

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, 2021

If you contributed to the QPP only:

● Do not claim more than $3,137.40 on line 30800 of your return for your base contributions on employment income

● Do not claim more than $290.50 on line 22215 of your return for your enhanced contributions

● Claim any overpayment on your Revenu Québec Income Tax Return

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 2021 for any of the following reasons:

  • You were a CPP participant who turned 18 or 70 years of age, or received a CPP disability pension
  • You were a QPP participant who turned 18 years of age, or received a QPP disability pension
  • You were a CPP working beneficiary who elected to stop paying CPP contributions or revoked an election made in a previous year
  • You are filing a return for a person who died in 2021

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 2021, your basic exemption may be prorated by the CRA.

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

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 Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election, and Schedule 8 or Form RC381, whichever applies. 

Request for refund of CPP contributions

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

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