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  Examples for determining the entries in box A and box B of Part 1:
  Karen turned 18 in February 2018. She will enter "10" in box A and box B (she is subject to the CPP and the QPP from March to
December, inclusively).
  Marty is 67 years old. In May 2018, he elected to stop contributing to the CPP by completing Form CPT30, Election to Stop Contributing
to the Canada Pension Plan, or Revocation of a Prior Election
. He will enter "5" in box A (he is subject to the CPP from January to May,
inclusively), and "12" in box B (his election to stop contributing does not apply to the QPP, and he is therefore subject to the QPP for the
whole year).
  Janet was 68 years old. She elected to stop paying CPP contributions in June 2017 and she did not revoke that election. She passed
away in September 2018. The person who files her return will enter "0" in box A (her election to stop paying CPP contributions being
valid for the whole year), and "9" in box B (she was subject to the QPP from January to September, inclusively).
  Anne turned 70 years of age in April 2018 and she did not elect to stop paying CPP contributions. She will enter "4" in box A (she is
subject to the CPP from January to April, inclusively) and "12" in box B (she is subject to the QPP for the whole year).
  Arthur is 72 years old. He will enter "0" in box A (he is not subject to the CPP during the whole year) and "12" in box B (he is subject to
the QPP for the whole year).
 
Lines 1 and 2
Use the monthly proration table below to figure out the amount to enter on lines 1 and 2. Use the number of months entered in box A to
find the amount to enter on line 1, and use the number of months entered in box B to find the amount to enter on line 2.
 
Lines 13 and 22
Use the monthly proration table below to figure out the amount to enter on lines 13 and 22. Use the number of months entered in box A to
find the amount to enter on line 13, and use the number of months entered in box B to find the amount to enter on line 22.
 
Part 2 – Election to stop contributing to the Canada Pension Plan or revocation of a prior
  election
 
If you were not a resident of Quebec on December 31, 2018, and you were 60 to 70 years of age, you received a CPP or QPP retirement
pension, and you had employment and/or self-employment income, you were considered a CPP working beneficiary and had to make CPP
contributions. However, if you were at least 65 years of age but under 70, you can elect to stop paying CPP contributions. Read Part 2 of
this form.
 
Part 3 – Residents of a province or territory other than Quebec – CPP contributions on self-
employment and other earnings
If you are completing this form, do not complete Schedule 8, Canada Pension Plan Contributions and overpayment for 2018.
 
Part 4 – Residents of Quebec – QPP contributions on self-employment and other earnings
If you are completing this form, do not complete Schedule 8, Quebec Pension Plan Contributions for 2018.
 
 
 
 
  Monthly proration table for 2018  
    Part 1  
  Applicable
number of
months
Line 1 and line 2
Maximum CPP/QPP
pensionable earnings
Line 13 and line 22
Maximum basic *
CPP/QPP exemption
 
  1 $4,658.33 $291.67  
  2 $9,316.67 $583.33  
  3 $13,975.00 $875.00  
  4 $18,633.33 $1,166.67  
  5 $23,291.67 $1,458.33  
  6 $27,950.00 $1,750.00  
  7 $32,608.33 $2,041.67  
  8 $37,266.67 $2,333.33  
  9 $41,925.00 $2,625.00  
  10 $46,583.33 $2,916.67  
  11 $51,241.67 $3,208.33  
  12 $55,900.00 $3,500.00  
   
* If you started receiving CPP retirement benefits in 2018, your basic exemption may be prorated by the CRA.