Line 44800 – CPP or QPP overpayment

If you were not a resident of Quebec on December 31, 2023, and you contributed more to the Canada Pension Plan (CPP) than you had to (see line 30800), claim the overpayment on line 44800 of your return. The CRA will refund the excess contributions to you or use them to reduce your balance owing.

If you were a resident of Quebec on December 31, 2023, line 44800 does not apply to you. Claim the excess amount on your Revenu Quebec Income Tax Return.

To calculate your overpayment, see line 30800.

Forms and publications

• Income Tax Package

Related topics

• Line 30800 – Base CPP or QPP contributions through employment income