Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings

Claim your total CPP and Quebec Pension Plan (QPP) contributions calculated on self-employment income and other earnings using Schedule 8, Canada Pension Plan Contributions and Overpayment, Schedule 8, Quebec Pension Plan Contributions, or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies.

For more information, see line 22200. 

Completing your tax return

Enter, in dollars and cents, the result from Schedule 8 or Form RC381, whichever applies, on line 31000 of your return.

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
• 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