Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings
Note: Line 31000 was line 310 before tax year 2019.
Only for individuals who are 60 to 70 years of age
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
- Schedule 8, Canada Pension Plan Contributions and Overpayment (for all except Quebec)
- Schedule 8, Quebec Pension Plan Contributions (for Quebec only)
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