Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings
For individuals 60 to 70 years of age
For more information, see Canada Pension Plan (CPP) contributions for CPP working beneficiaries.
You can claim your total CPP and Quebec Pension Plan (QPP) contributions calculated on your self-employment income and other earnings using whichever applies to you:
- Schedule 8, Canada Pension Plan Contributions and Overpayment
- Schedule 8, Quebec Pension Plan Contributions
- Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments
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.
You can 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