Line 31205 – Provincial parental insurance plan (PPIP) premiums paid

Note: Line 31205 was line 375 before tax year 2019.

If you were a resident of Quebec on December 31, 2022, who worked in Quebec during the year, claim (in dollars and cents) the total amount from box 55 of your T4 slips. The maximum amount you can claim on line 31205 is $434.72. 

Claim any overpayment on your Revenu Québec Income Tax Return.

If your PPIP insurable earnings are less than $2,000, do not claim any PPIP premiums on line 31205. Instead, claim this amount as an overpayment on your Revenu Québec Income Tax Return.

Forms and publications

• Income Tax Package – Guide, Returns, Schedules

Related topics

• Quebec Parental Insurance Plan (QPIP) premiums – Revenu Quebec
• Quebec Parental Insurance Plan