Line 31000 – Base CPP or QPP contributions on self-employment income 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. 

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
• Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except QC)
• Schedule 8, Quebec Pension Plan Contributions (for QC only)
• 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

Related topics

• Line 12200 – Net partnership income (limited or non-active partners only)
• Lines 13499 to 14300 – Self-employment income
• Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
• Line 42100 – CPP contributions payable on self-employment income and other earnings