RC381(Page 10-12) - fill out and auto calculate/complete form online

This form(page) is not available for the selected tax province!

Protected B when completed

Part 5 – QPP contributions on self-employment income and other earnings

when you have employment income (residents of Quebec)

Net business income ⁽⁵⁾

(amount from line 31 of your Revenu Québec Form LE-35-V; if negative, enter "0")

50371

Income you want to make optional contributions on

(amount from line 33 of your Revenu Québec Form LE-35-V)

50373

Line 1 plus line 2

Canada Pension Plan

Enter the amount from line 16 of Part 3.

Actual total CPP contributions

If the amount from line 52 of Part 3 is positive, complete lines 5 to 7.
If not, enter "0" on line 7 and continue at line 8.

Enter the amount from line 4.

Enter the amount from line 21 of Part 3.

–

Line 5 minus line 6 (if the result is negative, enter the amount from

line 6 on line 8 and continue at line 9)

►

–

Line 4 minus line 7 (if negative, enter "0")

Amount from line 8

x 16.80672 =

Quebec Pension Plan

Enter the amount from line 30 of Part 3.

Actual total QPP contributions

If the amount from line 52 of Part 3 is positive, complete lines 11 to 13.
If not, enter "0" on line 13 and continue at line 14.

Enter the amount from line 10.

Enter the amount from line 35 of Part 3.

–

Line 11 minus line 12 (if the result is negative, enter the amount from

line 12 on line 14 and continue at line 15)

►

–

Line 10 minus line 13 (if negative, enter "0")

Amount from line 14

x 15.625 =

Enter the amount from line 9.

Enter the amount from line 15.

Line 16 plus line 17

QPP pensionable earnings:

Enter the amount from line 2 of Part 3.

(maximum $66,600)

Basic exemption:

Enter the amount from line 26 of Part 3.

(maximum $3,500)

–

Line 19 minus line 20

(maximum $63,100)

Enter the amount from line 18.

–

Line 21 minus line 22 (if negative, enter "0")

Enter whichever is less: amount from line 3 or line 23.

(5) If applicable, self-employment earnings should be prorated according to the number of months that QPP applied for
conditions a) and b) of "Line B – QPP" in Part 2. Self-employment earnings are not prorated for condition c).

RC381 E (23)

Page 10 of 12

Protected B when completed

Part 5 – QPP contributions on self-employment income and other earnings

when you have employment income (residents of Quebec)(continued)

Amount from line 24 of the previous page

Enter the amount from line 26 of Part 3.

Enter the amount from line 5 of Part 3.

–

Line 26 minus line 27

(if negative, enter "0" on lines 28 and 32, and continue at line 33)

Amount from line 3 of the previous page

Amount from line 21 of the previous page

–

Line 29 minus line 30 (if negative, enter "0")

►

–

Line 28 minus line 31 (if negative, enter "0")

►

–

Earnings subject to contributions: line 25 minus line 32 (if the result is negative, enter "0"
and follow the instructions at the end of Part 3 to claim the deduction and tax credit for the

contributions on your employment income; if the result is positive, continue at line 34)

Amount from line 33

x 12.8% =

Amount from line 52 of Part 3 (if positive)

x 2 =

–

Line 34 minus line 35 (if negative, show in brackets)

If the amount from line 36 is negative, enter it as a positive amount.

Deductions and tax credits for QPP contributions

Tax credit for base QPP contributions through employment income:

Enter the amount from line 38 of Part 3.

Enter the amount from line 45 of Part 3.

–

Line 38 minus line 39 (if negative, enter "0")

Enter whichever is less: amount from line 38 or line 39.

Enter this amount (in dollars and cents) on line 30800 of your return.

Deduction for QPP enhanced contributions on employment income:

Enter the amount from line 41 of Part 3.

Enter the amount from line 48 of Part 3.

–

Line 42 minus line 43 (if negative, enter "0")

Enter whichever is less: amount from line 42 or line 43.

Enter this amount (in dollars and cents) on line 22215 of your return.

RC381 E (23)

Page 11 of 12

Protected B when completed

Part 5 – QPP contributions on self-employment income and other earnings

when you have employment income (residents of Quebec)(continued)

If the amount from line 36 of the previous page is:

•

negative, complete Part 5a below

•

positive, complete Part 5b below

•

"0", enter the amount from line 40 of the previous page on line 31000 of your return (in dollars and cents)
and enter the amount from line 44 of the previous page on line 22200 of your return (in dollars and cents)

Part 5a – Amount from line 36 is negative

Amount from line 37 of the previous page

x 50% =

Amount from line 46

x 84.375% =

–

Line 46 minus line 47

Enter the amount from line 40 of the previous page.

Enter the amount from line 47.

–

Tax credit for base QPP contributions on self-employment income and other earnings:
Line 49 minus line 50

Enter this amount (in dollars and cents) on line 31000 of your return.

Enter the amount from line 44 of the previous page.

Enter the amount from line 48.

–

Deduction for QPP contributions on self-employment income and other earnings:
Line 52 minus line 53

Enter this amount (in dollars and cents) on line 22200 of your return.

Part 5b – Amount from line 36 is positive

Enter the amount from line 36 of the previous page.

Amount from line 55

x 84.375% =

–

Line 55 minus line 56

Amount from line 56

x 50% =

Line 57 plus line 58

Enter the amount from line 40 of the previous page.

Enter the amount from line 58.

Tax credit for base QPP contributions on self-employment income and other earnings:
Line 60 plus line 61

Enter this amount (in dollars and cents) on line 31000 of your return.

Enter the amount from line 44 of the previous page.

Enter the amount from line 59.

Deduction for QPP contributions on self-employment income and other earnings:
Line 63 plus line 64

Enter this amount (in dollars and cents) on line 22200 of your return.

See the privacy notice on your return.

RC381 E (23)

Page 12 of 12