Line 44800 – CPP or QPP overpayment

Residents of a province or territory other than Quebec on December 31, 2024

Complete Schedule 8, Canada Pension Plan Contributions and Overpayment, or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies, to calculate the amount, if any, of your overpayment to enter on line 44800 of your return. The CRA will return the excess contributions to you or use them to reduce your balance owing.

Residents of Quebec on December 31, 2024

Line 44800 does not apply to you. If after completing Schedule 8, Quebec Pension Plan Contributions or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments, whichever applies, there remains an excess amount of contributions you will claim the amount on your Revenu Quebec Income Tax Return. For more information, see line 452 of Revenu Québec Guide to the Income Tax Return.

For more information, see line 30800.

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 RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments

Related topics

• Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income
• Line 30800 – Base CPP or QPP contributions through employment income