Line 31000 - Base CPP or QPP contributions on self-employment 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.
Forms and publications
- Income Tax Package - Guide, returns, and schedules
- Form CPT20, Election to Pay Canada Pension Plan Contributions
- Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
- Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2020
- Schedule 8, Canada Pension Plan Contributions and Overpayment for 2020 (for all except QC)
- Schedule 8, Quebec Pension Plan Contributions for 2020 (for QC only)
- Line 12200 - Net partnership income: limited or non-active partners only
- Self-employment income: Lines 13499 to 14299 - Gross income, and Lines 13500 to 14300 - Net income
- Line 22200 - Deduction for CPP or QPP contributions on self-employment and other earnings
- Line 42100 - CPP contributions payable on self-employment and other earnings
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