Line 30800 – Making additional CPP contributions
You may not have contributed to the CPP for certain income you earned through employment or you may have contributed less than required. This can happen if any of the following apply:
- You had more than one employer in 2020
- You had income, such as tips, from which your employer did not have to withhold contributions
- You were in a type of employment not covered under CPP rules, such as casual employment
Generally, if the total of your CPP, QPP, or both contributions through employment, as shown in boxes 16 and 17 of your T4 slips is less than $2,898, you can contribute 10.5% on any part of the income on which you have not already made contributions. The maximum income for 2020 on which you can contribute to the CPP is $58,700.
To calculate and make additional CPP contributions for 2020, complete Form CPT20, Election to Pay Canada Pension Plan Contributions, and Schedule 8 or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies. Form CPT20 lists the eligible employment income on which you can make additional CPP contributions.
If you were not a resident of Quebec on December 31, 2020 and contributed only to the CPP, or if you were a resident of Quebec on December 31, 2020 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, 2022.
If you were a resident of Quebec on December 31, 2020, contact Revenu Québec to obtain more information on optional contributions to the QPP.
Tax-exempt employment income earned by a registered Indian or 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, with tax-exempt employment income and there is no amount shown in box 16 or box 17 of your T4 slips, you may be able to contribute to the CPP on this income. For more benefit and tax information for aboriginal peoples, go to Aboriginal peoples.
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