CPT20 - fill out and auto calculate/complete form online

Canada Revenue
Agency

Agence du revenu
du Canada

Protected B when completed

Election To Pay Canada Pension Plan Contributions

2023

You can elect to pay Canada Pension Plan (CPP) contributions if one of the following applies:

•

You were a resident of Canada for income tax purposes during the year who received income from any of the types of

employment listed on page 3

•

You were an individual registered or entitled to be registered under the Indian Act who received tax-exempt self-employment

earnings on a reserve in Canada

To calculate your additional CPP contributions, complete and attach to your return a copy of Schedule 8, Canada Pension Plan
Contributions and Overpayment, or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and
Overpayments, whichever applies.

You have to file your election on or before June 15, 2025, and pay your required contributions on or before April 30, 2025.

Attach a completed copy of this form to your return or send it to the Canada Revenue Agency separately.

First name

Last name

Social insurance number (SIN)

Mailing address

City

Province or territory

Postal code

Part A – Earnings that you elect to pay additional CPP contributions on

Total of your employment earnings as shown on T4 slips (from Part B)

Total of your other employment earnings (from Part B)

Tax-exempt self-employment earnings on a reserve as an individual

registered or entitled to be registered under the Indian Act (complete Part C)

Line 2 plus line 3

►

Line 1 plus line 4

(maximum $66,600)

Enter whichever is less: amount from line 1 above, or from line 4 of Part 3 of your Schedule 8

or line 13 of Part 3 of your Form RC381, whichever applies.

–

Line 5 minus line 6 (if negative, enter "0")

Total of your CPP contributions deducted (from Part B)

÷ 0.0595 =

–

Line 7 minus line 8

Total of your Quebec Pension Plan (QPP) contributions

deducted (from Part B)

÷ 0.064 =

–

Earnings that you can elect to pay additional CPP contributions on:

Line 9 minus line 10 (if negative, enter "0")

Enter whichever is less: amount from line 4 or line 11.

Employment earnings not shown on a T4 slip that you elect to pay additional CPP
contributions on: Enter an amount that is not more than the amount on line 12.
Enter this amount on line 50373 of your Schedule 8 or in Part 4 of your Form RC381,

whichever applies.

–

Line 11 minus line 13
If you are electing to pay additional CPP contributions on employment earnings shown on
your T4 slips, enter this amount on line 50399 in Part 5 of your Schedule 8 or in Part 4 of

your Form RC381, whichever applies.

CPT20 E (23)

(Ce formulaire est disponible en français.)

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Protected B when completed

Part B – Details of employment (All types except type N)

List all of your employers for the year for the types of employment listed on page 3, except type N (complete Part C below).
For "type," enter the letter designation that identifies your type of employment.
For "employment earnings shown on T4 slip," enter the amount from box 26 (or if blank, box 14).
For "other employment earnings," enter the gross amount earned.
For "CPP/QPP contributions deducted," enter the amount from boxes 16 and 17 of your T4 slips.
If you need more space, attach another sheet of paper.

Name and address of employer

Type
(see page 3)

Employment
earnings shown
on T4 slip

Other
employment
earnings

CPP/QPP
contributions
deducted

Total

Part C – Details of tax-exempt self-employment earnings on a reserve of an individual registered
or entitled to be registered under the Indian Act (Type N)

Name and address of reserve

Tax-exempt
self-employment
earnings

Part D – Election and certification

I elect and undertake to pay the required Canada Pension Plan contributions on the earnings noted above.

Signature

Date

Telephone

See the privacy notice on your return.

CPT20 E (23)

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Protected B when completed

Types of employment that you can elect to pay CPP contributions on

Type

Employment description

Employment in Canada by more than one employer at the same time, with the result that the year's basic exemption
used to withhold CPP and Quebec Pension Plan (QPP) contributions was more than $3,500 for the year.

Employment that was pensionable employment where you received tips, gratuities, or other earnings from that
pensionable employment which the employer did not have to withhold CPP or QPP contributions.

Employment outside Canada by a Canadian employer (including the federal government) and the employer has not
agreed to cover the employment under the CPP.

Employment in Canada by an international organization or by the government of another country and the employer
has not agreed to cover the employment in Canada under the CPP.

Employment in Canada by an employer who is not resident in Canada, does not have an establishment in Canada,
and has not undertaken to cover the employment in Canada under the CPP.

Employment in Canada in agriculture or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry,
logging, or lumbering for less than 25 days in the year or where the cash remuneration was less than $250.

Employment in Canada of a casual nature other than for the employer's trade or business.

Employment in Canada by the federal, provincial or municipal government or a school board for less than 35 hours in
the year for any referendum or election for public office, if you were not regularly employed by that employer.

Employment in Canada for less than 7 days in the year (for example, at a circus, fair, parade, carnival, exposition, or
exhibition) as long as you were not an entertainer and you were not regularly employed by that employer.

Employment outside Canada where, under the laws of the other country, you did not have to contribute to a plan that
is similar to the CPP.

Employment in international transportation partly inside and partly outside Canada and you were not required to
contribute to a plan similar to CPP under the laws of a country other than Canada.

Employment in Canada fighting a disaster or engaging in a rescue operation if you were not regularly employed by
that employer.

Employment in Canada if you are registered or entitled to be registered under the Indian Act and you received a
tax-exempt salary or wages from an employer who has not undertaken to cover the employment under the CPP.

Self-employment in Canada if you are registered or entitled to be registered under the Indian Act and you received
tax-exempt self-employment earnings on a reserve.

Employment in Canada where you had multiple contracts of employment with the same employer with the result that
the year's basic exemption used to withhold CPP and QPP contributions was more than $3,500 for the year.

Employment in Canada where you had multiple employers during the year and one or more received your
Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, while
one or more employers did not withhold CPP contributions because the employers did not receive a copy of your
completed Form CPT30 revoking your prior election to stop contributing to CPP.

CPT20 E (23)

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