Overpayment

Even if you contributed $2,668.05 or less to the CPP, or $2,910.60 or less to the QPP, you may have an overpayment because your claim must be prorated in certain situations in 2019, such as one of the following:

  • You were a CPP participant and turned 18 or 70 years of age, or received a CPP disability pension
  • You were a QPP participant and turned 18 years of age, or received a QPP disability pension
  • You were a CPP working beneficiary and 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 2019

If you started receiving CPP retirement benefits in 2019, your basic exemption may be prorated by the CRA.

If one of these situations applies to you, complete Schedule 8 or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2019, whichever applies.

If you contributed to a foreign employer-sponsored pension plan or to a social security arrangement (other than a United States Arrangement), go to Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2019 - Non-United States Plans or Arrangements.

Notes

If you started receiving CPP retirement benefits in 2019, your basic exemption may be prorated by the CRA.

If one of these situations applies to you, complete Schedule 8 or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2019, whichever applies.

If you contributed to a foreign employer-sponsored pension plan or to a social security arrangement (other than a United States Arrangement), go to Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2019 - Non-United States Plans or Arrangements.

CPP working beneficiaries

If you are 60 to 70 years of age, employed or self-employed, and you are 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, 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 within 4 years after the end of the year for which the request is being made. For more information, go to Line 44800.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: