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Protected B when completed   
  T1-2023 CPP供款及超额付款 附表8  
 
  加拿大退休金计划(CPP)进行了修订，以增加退休金。魁北克政府还通过了立法
修正案，以与联邦计划类似的方式加强魁北克养老金计划(QPP)。增强功能由2019
年1月开始的额外增强捐款提供资金。
  供款包括基本金额和增强金额。您的雇主已经从您的薪水和工资中
扣除了供款。作为一名自雇人士，您将在此时间表上计算您所需的供款（如果
有），包括基数和增加的金额。
  有关行22200、22215、30800和31000的更多信息，请访问canada.ca/fed-tax-information。
 
  这个表格适合你吗？
  如果您在2023年12月31日是魁北克省以外的省或地区的居民，并且您没有来自魁北
克省的收入，请填写此时间表以计算您在2023年所需的CPP供款或多付额。
将此附表的副本附在您的纸质报税表上。
  如果您的任何T4表显示QPP供款，请不要填写此时间表。相反，请填写表格RC381，
CPP和QPP供款和超额付款的跨省计算。
  您需要完成的部分
 
  第1部分 - 如果您选择停止为CPP做出贡献或撤销之前的选举，请填写此部分。
 
  Part 2 – Complete this part to determine the number of months for the CPP contributions calculation.
 
  第3部分 - 如果您报告的是就业收入，请填写此部分。
 
  第4部分 - 如果您仅报告您选择支付CPP供款的自营职业收入或其他收入，请填写此部分。
 
  第5部分 - 如果您报告的是就业收入和自营职业收入或您选择支付CPP供款的其他收入，请填写
此部分。 您必须先完成第3部分。
 
    Part 1 – Election to stop contributing to the CPP or revocation of a prior election  
     
    如果您满足以下所有条件，您将被视为CPP工作受益人，并且需要在2023年缴纳CPP供款：  
     
    • 您的年龄在60至70岁之间  
    • 您收到了CPP或QPP退休金  
    • 您有工作收入或自雇收入或两者兼有  
     
    但是，如果您年满65岁但未满70岁，您可以选择停止支付CPP供款。  
     
    就业收入  
    如果您有2023年的就业收入，并且您在2023年选择停止支付CPP供款或在2023
年撤销前一年的选择，您应该已经填写并发送了CPT30表格，选择停止向加拿大
退休金计划供款或撤销 事先选举，给CRA和您的雇主。		  
     
    仅限自雇收入  
    如果您只有2023年的自雇收入，并且选择在2023年停止为您的自雇收入支付CPP供款，请在下一页的第50372行输入您选择开始此选举的2023年月份。该日期不能早于您年满65岁并领取CPP或QPP退休金的月份。例如，如果您在6月年满65岁，您可以选择从6月到12月的任何月份。如果您选择六月，请在第50372行输入“06”。  
    如果在2023年您要撤销上一年对自雇收入供款的选择，请在下一页的第50374行输
入您选择撤销此选择的2023年月份。您的选举在您撤销或年满70岁之前一直有效。
如果您在未来一年开始获得就业收入（在魁北克获得的就业收入除外），您将
需要在当年填写CPT30表格，以使您的选择保持有效。		  
     
 
  5000-S8 E (23) (This form is available in English.) Page 1 of 6  
 
Protected B when completed   
   
    第1部分–停止向加拿大退休金计划供款的选举或撤销先前的选举（续）  
    就业和自雇收入  
    如果您在 2023 年有就业收入和自雇收入，并且您想选择在 2023 年
停止支付CPP供款或在 2023 年撤销前一年的选择，您应该在 2023 年填写 CPT30 表格。 表格CPT30适用于截至您将本
表格提供给雇主之日后一个月的第一天的所有应计养老金收入，包括自雇收入。		  
    如果您在2023年受雇时填写并发送了CPT30表，但您的意图是在2023年选择停止支付
CPP供款或撤销上一年就您受雇前的自雇收入做出的选择，请输入您所在的月份
想停止在线50372上的贡献。		  
    如果您想在2023年撤销前一年的选举，请在第50374行输入您想恢复捐款的月份。  
    如果您在受雇时未填写并发送2023年的CPT30表格，则您不能选择停止支付CPP供款
或撤销上一年按照此时间表对您2023年的自雇收入做出的选择。		  
     
     
    选择或撤销  
    如果您在2023年有自雇收入，则从2023年开始的选举或撤销必须在2025年6月
15日或之前提交才能生效。		  
     
    我选择在方框50372中输入的当月第一天停止为自己的自雇收入 月    
    向加拿大退休金计划供款。 50372    
     
    我选择在方框50372中输入的当月第一天停止为自己的自雇收入
月		    
    向加拿大退休金计划供款。 50374    
     
   
    Part 2 – Determine the number of months for the CPP contributions calculation  
     
    Enter "12" on line A below unless any of the following conditions apply:  
  a) 您在2023年年满18岁。在A行输入您年满18个月后的年份中的月数。  
  b) You were receiving a CPP or QPP disability pension for all of 2023. Enter "0" on line A. If you started or stopped
receiving a CPP or QPP disability pension in 2023, enter the number of months you were not receiving a disability
pension on line A		  
  c) You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension and you elected to stop paying
CPP contributions in 2023. Enter the number of months in the year, up to and including the month you made the election,
on line A. If you had self-employment income in 2023 and entered a month on line 50372 of Part 1, enter on line A
the number of months in the year prior to the month that you entered on line 50372		  
  d) You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension, elected to stop paying CPP
contributions in a previous year and you have not revoked that election. Enter "0" on line A		  
  e) You were 65 to 70 years of age in 2023 receiving a CPP or QPP retirement pension, elected to stop paying CPP
contributions in a previous year and you revoked that election in 2023. Enter the number of months in the year after the
month you revoked the election on line A. If you had self-employment income in 2023 and entered a month on line 50374
of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374		  
  f) You turned 70 years of age in 2023 and did not elect to stop paying CPP contributions. Enter the number of months in
the year, up to and including the month you turned 70 years of age, on line A		  
  g) You were 70 years of age or older for all of 2023. Enter "0" on line A  
  h) The individual died in 2023. Enter the number of months in the year, up to and including the month the individual died,
on line A		  
     
    If more than one condition above applies to you, calculate the number of months based on the combined conditions and
enter the result on line A.		  
     
    Enter the number of months that CPP applied in 2023.     A  
     
 
 
  5000-S8 E (23) 第2页  
 
Protected B when completed   
 
  Use the number of months from line A of Part 2 to determine your prorated maximum CPP pensionable earnings and
maximum basic CPP exemption on the table below.
  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    
         
 
 
    Part 3 – Calculating your CPP contributions and overpayment on employment income  
    Enter your maximum CPP pensionable earnings from the monthly    
    proration table above using the number of months from line A of Part 2. (maximum $66,600)    1  
    Total CPP pensionable earnings:  
    Enter the total from box 26 of all of your T4 slips (maximum $66,600 per slip)    
    (if box 26 is blank, enter the amount from box 14). 50339  2  
     
    Enter whichever is less: amount from line 1 or line 2.      3  
     
    Enter your maximum basic CPP exemption from the monthly
    
    proration table above using the number of months from line A of Part 2. (maximum $3,500)   –  4  
     
    Earnings subject to CPP contributions:     
    Line 3 minus line 4 (if negative, enter "0") (maximum $63,100)   =  5  
    Actual total contributions on CPP pensionable earnings:  
    Enter the total CPP contributions deducted from box 16 of all of your T4 slips. 50340 • 6  
   
    Actual base contributions on CPP pensionable earnings:    
    Amount from line 6   x 83.1933% =   –  7  
     
    Actual enhanced contributions on CPP pensionable earnings:    
    Line 6 minus line 7   =  8  
     
    Required base contributions on CPP pensionable earnings:    
    Amount from line 5 x 4.95% = (maximum $3,123.45)    9  
     
    Required enhanced contributions on CPP pensionable earnings:    
    Amount from line 5 x 1% = (maximum $631.00)   +  10  
     
    Total required contributions on CPP pensionable earnings:    
    Line 9 plus line 10   =  11  
     
    Enter the amount from line 6.    12  
     
    Enter the amount from line 11.   –  13  
     
    Line 12 minus line 13 (if negative, enter "0") (2)     =  14  
     
    If you are self-employed or electing to pay additional CPP contributions on other earnings, 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 7 or line 9.
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 8 or line 10  
  •  Enter on line 44800 of your return (in dollars and cents) the amount from line 14 if it is positive  
    If you are completing Part 5 and calculate that your self-employment income and other earnings subject to contributions
(line 22 of Part 5) are "0", report your CPP contributions as noted above.		  
     
  (1) If you started receiving CPP retirement benefits in 2023, your basic exemption may be prorated by the CRA.
  (2) If this amount is negative, you may be able to make additional CPP contributions. See Form CPT20, Election to Pay Canada
Pension Plan Contributions.
 
  5000-S8 E (23) 第3页