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Protected B when completed
 
  Part A – Contributions to a foreign social security arrangement (continued)
  Monthly proration table for 2023  
  Number of
months
Maximum CPP
pensionable earnings
Maximum basic
CPP exemption (1)
  Number of
months
Maximum CPP
pensionable earnings
Maximum basic
CPP exemption (1)
 
  1 $5,550.00 $291.67   7 $38,850.00 $2,041.67  
  2 $11,100.00 $583.33   8 $44,400.00 $2,333.33  
  3 $16,650.00 $875.00   9 $49,950.00 $2,625.00  
  4 $22,200.00 $1,166.67   10 $55,500.00 $2,916.67  
  5 $27,750.00 $1,458.33   11 $61,050.00 $3,208.33  
  6 $33,300.00 $1,750.00   12 $66,600.00 $3,500.00  
 
 
  Calculating your non-refundable tax credit
 
  CPP pensionable earnings (box 26 of all your T4 slips)    1
  Earnings related to the foreign social security contributions made for services performed  
  in Canada 51180 +  2
  Line 1 plus line 2 (maximum $66,600) (2)   =  3
  CPP basic exemption (maximum $3,500) (2)    4
  Line 3 minus line 4   =  5
  Employee CPP contribution rate   x                 5.95%  6
  Line 5 multiplied by the percentage on line 6 (your CPP contribution limit)   =  7
  CPP contributions from line 30800 of your return    8
  CPP enhanced contributions on employment income from line 22215  
  of your return   +  9
  Line 8 plus line 9   =  10
  Line 7 minus line 10   =  11
  Amount contributed to a foreign social security arrangement
  for earnings reported on line 2 above 51190  12
  Enter whichever is less: amount from line 11 or line 12. 51200  13
  How to make your claim
  Include the amount from line 13 when you calculate the amount to enter on:
  line 33500 of your return
  line 12 of your Schedule 11, if applicable
  Do not include any amount of foreign social security contributions when you calculate the amount to enter on line 30800 of
your return.
 
  For provincial and territorial forms (excluding Quebec):
  Include the amount from line 13 when you calculate the amount to enter on line 58800 of your Form 428.
  If you are completing the provincial or territorial Schedule S11, include the amount from line 13 when you calculate
any line that has line 58240 in the calculation.
  If you performed employment services in Quebec, contact Revenu Québec at revenuquebec.ca.
  If the amount you entered on line 12 is more than the amount you entered on line 13, you may choose to complete Part B
on the next page.
 
(1) If you started receiving CPP retirement benefits in 2023, your basic exemption may be prorated by the CRA.
(2) Maximum CPP pensionable earnings and the basic exemption should be prorated according to the number of months
entered on line A of Part A. See the monthly proration table above to find the amount that corresponds to the number of
months entered on line A of Part A.
 
RC269 E (23)       Page 3 of 4