Line 31000 - Base CPP or QPP contributions on self-employed and other earnings

Note: Line 31000 was line 310 before tax year 2019.

Completing your tax return

Claim, in dollars and cents, the total base CPP and QPP contributions calculated on self-employment income and other earnings, For more information see line 22200

Remember to claim the corresponding provincial or territorial non-refundable tax credit on line 58280 of your provincial or territorial Form 428.

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