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Protected B when completed   
   
   
Part 4 – CPP contributions on self-employment income and other earnings ONLY (no employment income)
    
     
    Pensionable net self-employment earnings*    
    (amounts from line 122 and lines 135 to 143 of your return)    1  
    Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions.    
    (Get and complete Form CPT20.) 373 +  2  
    Add lines 1 and 2 (if negative enter "0"). CPP pensionable earnings (maximum $55,900)*   =  3  
    Basic exemption (maximum $3,500)*   –  4  
    Line 3 minus line 4 (maximum $52,400)   =  5  
    CPP rate   x                  9.9%  6  
    CPP contributions payable on self-employment and other earnings:    
    Multiply line 5 by line 6. Enter this amount on line 421 of your return.   =  7  
    Deduction and tax credit for CPP contributions on self-employment and other earnings:  
    Multiply the amount from line 7 by 50%.   =  8  
     
    Enter the amount, in dollars and cents, from line 8 on line 222 of your return and on line 310 of your Schedule 1.  
     
    * Self-employment earnings, CPP pensionable earnings, and the basic exemption should be prorated according to the number of
months entered in box A of Part 2 (do not prorate the self-employment earnings if the individual died in 2018).		  
     
   
   
Part 5 – CPP contributions on self-employment income and other earnings when you have employment income
    
     
    Pensionable net self-employment earnings*    
    (amounts from line 122 and lines 135 to 143 of your return)    1  
    Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions    
    (Get and complete Form CPT20.) 373 +  2  
    Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions    
    (Get and complete Form CPT20.) 399 +  3  
    Add lines 1, 2, and 3.   =  4  
     
    Enter the amount from line 6 of Part 3. Actual CPP contributions    5  
     
    If the amount on line 8 of Part 3 is positive, complete lines 6 to 8.
Otherwise, enter "0" on line 8 and continue on line 9.		  
    Enter the amount from line 5 above.    6  
    Enter the amount from line 7 of Part 3.   –  7  
    Line 6 minus line 7 (if negative, enter "0")   = ► –  8  
    Line 5 minus line 8 (if negative, enter "0")   =  9  
     
    Multiply the amount from line 9 by 20.202.   =  10  
     
    Enter the amount from line 1 of Part 3. CPP pensionable earnings    11  
    Enter the amount from line 4 of Part 3. Basic exemption   –  12  
    Line 11 minus line 12 (if negative, enter "0") (maximum $52,400)   =  13  
    Enter the amount from line 10.   –  14  
    Line 13 minus line 14 (if negative, enter "0")   =  15  
     
    Enter the amount from line 4 or line 15, whichever is less.    16  
    If the amount on line 2 of Part 3 is less than the amount on line 4 of Part 3, complete lines 17 to 19.
Otherwise, enter "0" on line 19 and continue on line 20.		  
    Line 4 of Part 3 minus line 2 of Part 3    17  
    Line 4 minus line 13 (if negative, enter "0")   –  18  
    Line 17 minus line 18 (if negative, enter "0")   = ► –  19  
    Earnings subject to contributions: line 16 minus line 19 (if negative, enter "0")   =  20  
    Multiply the amount from line 20 by 9.9%.   =  21  
    Multiply the amount from line 8 of Part 3 (if positive only) by 2.   –  22  
    CPP contributions payable on self-employment and other earnings:    
    Line 21 minus line 22 (if negative, enter "0"). Enter this amount on line 421 of your return. **   =  23  
    Deduction and tax credit for CPP contributions on self-employment and other earnings:  
    Multiply the amount from line 23 by 50%.   =  24  
     
    Enter the amount, in dollars and cents, from line 24 on line 222 of your return and on line 310 of your Schedule 1.  
    * Self-employment earnings should be prorated according to the number of months entered in box A of Part 2 (do not prorate the
self-employment earnings if the individual died in 2018).		  
    ** If the result on line 23 is negative, you may have an overpayment. If so, we will calculate it for you.  
     
   
  5000-S8     See the privacy notice on your return.