RC381(Page 6-9) - fill out and auto calculate/complete form online

Protected B when completed

Part 3 – Calculating your CPP/QPP contributions on employment income (continued)

If you are self-employed or electing to pay additional CPP contributions on other earnings, continue at Part 4.
If you want to make optional QPP contributions, continue at Part 5. If your earnings subject to contributions are from
employment only, claim the deduction and tax credit as follows:

•

Enter on line 30800 of your return (in dollars and cents) whichever is less: amount from line 38 or line 45.
If you are a resident of a province or territory other than Quebec, also enter this amount on line 58240 of your provincial
or territorial Form 428 (in dollars and cents), if applicable

•

Enter on line 22215 of your return (in dollars and cents) whichever is less: amount from line 41 or line 48

•

If the amount from line 52 is positive and you are a resident of:

–

a province or territory other than Quebec, enter the amount from line 52 on line 44800 of your return (in dollars and cents)

–

the province of Quebec, see line 452 of the Revenu Québec Guide to the Income Tax Return

If you are completing Part 4 or Part 5 and calculate that your self-employment income and other earnings subject to
contributions (line 32 of Part 4 or line 33 of Part 5) are "0", report your CPP/QPP contributions as noted above.

Part 4 – CPP contributions on self-employment income and other earnings when you have

employment income (residents of a province or territory other than Quebec)

Pensionable net self-employment earnings ⁽⁴⁾

(amount from line 12200 of your return plus line 27 of your return)

Employment earnings not shown on a T4 slip that you elect to pay additional CPP contributions on

(complete Form CPT20)

50373

Employment earnings shown on a T4 slip that you elect to pay additional CPP contributions on

(complete Form CPT20)

50399

Add lines 1 to 3.

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 6 to 8.
If not, enter "0" on line 8 and continue at line 9.

Enter the amount from line 5.

Enter the amount from line 21 of Part 3.

–

Line 6 minus line 7 (if the result is negative, enter the amount from line 7

on line 9 and continue at line 10)

►

–

Line 5 minus line 8 (if negative, enter "0")

Enter the amount from line 9.

x 16.80672 =

(4) If applicable, self-employment earnings should be prorated according to the number of months that CPP applied for
conditions a) to g) of "Line A – CPP" in Part 2. Self-employment earnings are not prorated for condition h).

RC381 E (23)

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Protected B when completed

Part 4 – CPP contributions on self-employment income and other earnings when you have

employment income (residents of a province or territory other than Quebec)(continued)

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 12 to 14.
If not, enter "0" on line 14 and continue at line 15.

Enter the amount from line 11.

Enter the amount from line 35 of Part 3.

–

Line 12 minus line 13 (if the result is negative, enter the amount from

line 13 on line 15 and continue at line 16)

►

–

Line 11 minus line 14 (if negative, enter "0")

Enter the amount from line 15.

x 15.625 =

Enter the amount from line 10 of the previous page.

Line 16 plus line 17

CPP pensionable earnings:

Enter the amount from line 1 of Part 3.

(maximum $66,600)

Basic exemption:

Enter the amount from line 13 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 4 of the previous page or line 23.

Enter the amount from line 13 of Part 3.

Enter the amount from line 5 of Part 3.

–

Line 25 minus line 26

(if negative, enter "0" on lines 27 and 31, and continue at line 32)

Enter the amount from line 4 of the previous page.

Enter the amount from line 21.

–

Line 28 minus line 29 (if negative, enter "0")

►

–

Line 27 minus line 30 (if negative, enter "0")

►

–

Earnings subject to contributions: line 24 minus line 31 (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 33)

Amount from line 32

x 11.9% =

Amount from line 52 of Part 3 (if positive)

x 2 =

–

Line 33 minus line 34 (if negative, show in brackets)

If the amount from line 35 is negative, enter it as a positive amount.

RC381 E (23)

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Protected B when completed

Part 4 – CPP contributions on self-employment income and other earnings when you have

employment income (residents of a province or territory other than Quebec)(continued)

Deductions and tax credits for CPP contributions

Tax credit for base CPP contributions through employment income:

Enter the amount from line 38 of Part 3.

Enter the amount from line 45 of Part 3.

–

Line 37 minus line 38 (if negative, enter "0")

Enter whichever is less: amount from line 37 or line 38.

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

Deduction for CPP enhanced contributions on employment income:

Enter the amount from line 41 of Part 3.

Enter the amount from line 48 of Part 3.

–

Line 41 minus line 42 (if negative, enter "0")

Enter whichever is less: amount from line 41 or line 42.

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

If the amount from line 35 of the previous page is:

•

negative, complete Part 4a below

•

positive, complete Part 4b on next page

•

"0", enter the amount from line 39 on line 31000 of your return (in dollars and cents)
and enter the amount from line 43 on line 22200 of your return (in dollars and cents)

Part 4a – Amount from line 35 is negative

CPP overpayment:

Enter the result of the following calculation (in dollars and cents) on line 44800 of your return:

Amount from line 36 of the previous page

x 50% =

Amount from line 45

x 83.1933% =

–

Line 45 minus line 46

Enter the amount from line 39.

Enter the amount from line 46.

–

Tax credit for base CPP contributions on self-employment income and other earnings:
Line 48 minus line 49

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

Enter the amount from line 43.

Enter the amount from line 47.

–

Deduction for CPP contributions on self-employment income and other earnings:
Line 51 minus line 52

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

RC381 E (23)

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Protected B when completed

Part 4 – CPP contributions on self-employment income and other earnings when you have

employment income (residents of a province or territory other than Quebec)(continued)

Part 4b – Amount from line 35 is positive

CPP contributions payable on self-employment income and other earnings:

Enter the amount from line 35 of Part 4.

Enter this amount (in dollars and cents) on line 42100 of your return.

Enter the amount from line 54.

x 83.1933% =

–

Line 54 minus line 55

Enter the amount from line 55.

x 50% =

Line 56 plus line 57

Enter the amount from line 39 of the previous page.

Enter the amount from line 57.

Tax credit for base CPP contributions on self-employment income and other earnings:
Line 59 plus line 60

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

Enter the amount from line 43 of the previous page.

Enter the amount from line 58.

Deduction for CPP contributions on self-employment income and other earnings:
Line 62 plus line 63

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

RC381 E (23)

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