| T1-2013 | QPP Contributions | Schedule 8 | ||||||||||||||||
| on Self-Employment and Other Earnings | ||||||||||||||||||
| For more information, see line 222 in the guide. | ||||||||||||||||||
| Complete this schedule to calculate the amount of your Quebec Pension Plan (QPP) contributions if you reported net business | ||||||||||||||||||
| income on line 164 of your provincial income tax return for Quebec. | ||||||||||||||||||
| Also use this schedule to calculate your optional QPP contributions. | ||||||||||||||||||
| Attach a copy of this schedule to your return. | ||||||||||||||||||
| Do not use this form if any of your T4 slips have Canada Pension Plan (CPP) contributions. Instead, complete Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments for 2013. |
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| Net business income (amount from line 27 of Schedule L of your | ||||||||||||||||||
| provincial income tax return for Quebec; if negative, enter "0") | 371 | 1 | ||||||||||||||||
| Income on which you wish to make optional contributions (amount | ||||||||||||||||||
| from line 3 of work chart 445 of your provincial income tax return for Quebec) | 373 | + | 2 | |||||||||||||||
| Amount from line 15 of work chart 445 of your provincial income tax return for Quebec | + | 3 | ||||||||||||||||
| Add lines 1, 2, and 3. | (maximum $51,100) | = | 4 | |||||||||||||||
| Basic exemption | – | 5 | ||||||||||||||||
| Line 4 minus line 5 (if negative, enter "0") | Earnings subject to contribution | = | 6 | |||||||||||||||
| Multiply the amount on line 6 by 10.2%. | 7 | |||||||||||||||||
| Total contributions from lines 96 and 98 of your | ||||||||||||||||||
| provincial income tax return for Quebec | x 2 = | – | 8 | |||||||||||||||
| Line 7 minus line 8 (if negative, enter "0") | = | 9 | ||||||||||||||||
| Deduction and tax credit for QPP contributions on self-employment and other earnings: | ||||||||||||||||||
| Amount from line 9 | x 50% = | 10 | ||||||||||||||||
| Enter the amount from line 10 on both line 222 of your federal return and line 310 of Schedule 1. | ||||||||||||||||||
| 5005-S8 | Privacy Act, Personal Information Bank number CRA PPU 005 | |||||||||||||||||