Line 42100 – CPP contributions payable on self-employment income and other earnings

If you were a resident of a province or territory other than Québec on December 31, 2023, claim the CPP contributions that you have to pay from Schedule 8, Canada Pension Plan Contributions and Overpayment, or Form RC381, Inter-Provincial calculation for CPP and QPP contributions and overpayments, whichever applies.

If you were a resident of Quebec on December 31, 2023, line 42100 does not apply to you. Claim the Quebec Pension Plan contributions that you have to pay on your Revenu Québec Income Tax Return.

Completing your tax return

Enter on line 42100 of your return the amount of CPP contributions that you calculated using Schedule 8 or Form RC381, whichever applies.

Forms and publications

• Income Tax Package
• Schedule 8, Canada Pension Plan Contributions and Overpayment
• Form CPT20, Election to Pay Canada Pension Plan Contributions
• Form RC381, Inter-Provincial calculation for CPP and QPP contributions and overpayments

Related topics

• Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings
• Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings