Line 308 - Canada or Quebec Pension Plan contributions through employment

Enter the total, in dollars and cents, of the amounts shown in boxes 16 and 17 of your T4 slips. Do not enter more than $1,186.50. If you contributed to the QPP in 1999 but lived outside Quebec on December 31, 1999, attach to your paper return the RL-1 slip your employer sent you.

If you contributed more than $1,186.50, enter the excess amount on line 448 of your return. We will refund this overpayment to you, or use it to reduce your balance owing. However, if you lived in Quebec on December 31, 1999, and contributed more than $1,186.50, claim the overpayment on your Quebec provincial return.

In some cases, you may have an overpayment, even if you contributed less than $1,186.50. For example, we will prorate your CPP or QPP contribution, and show the correct amount on your Notice of Assessment if, in 1999, either of the following situations applied to you:

• You were a CPP participant and you turned 18 or 70, or received a CPP retirement or disability pension.
• You were a QPP participant and you turned 18 or received a QPP disability pension.

If you would like to calculate your CPP overpayment, get Form T2204, Employee Overpayment of 1999 Canada Pension Plan Contributions and 1999 Employment Insurance Premiums.

You may be able to make CPP contributions on certain employment income for which no contributions (or less than the maximum) were made. For more information, see "Making additional CPP contributions" on this page.

Tax-exempt employment income earned by a registered Indian - If you are a registered Indian with tax-exempt employment income, and there is no amount shown in box 16 of your T4 slip, you may be able to contribute to the CPP on this income. See "Making additional CPP contributions" on this page for details.

Line 310 - Canada or Quebec Pension Plan contributions payable on self-employment and other earnings

You can claim an amount for the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions that you have to make on self-employment earnings and on limited or non-active partnership income.

If you have both employment and self-employment earnings, the amount of CPP or QPP contributions that you have to make on your self-employment earnings will depend on how much you have already contributed to the CPP or QPP as an employee. You cannot use your self-employment losses to reduce the CPP or QPP contributions that you paid on your employment earnings.

Making additional CPP contributions

You may not have contributed to the CPP for certain income you earned through employment, or you may have contributed less than you were allowed. This can happen if any of the following applies. You:

• had more than one employer in 1999;
• had income, such as tips, from which your employer did not have to withhold contributions; or
• were in a type of employment that was not covered under CPP rules, such as casual employment.

To make additional CPP contributions for 1999, get Form CPT20, Election to Pay Canada Pension Plan Contributions. Attach a completed copy to your paper return, or send it to us separately before May 1, 2001. This form lists the eligible employment income on which you can make additional CPP contributions.

If the amount on line 308 is less than $1,186.50, you can contribute 7% on any part of the income on which you have not already made contributions. The 1999 income limit for which you can contribute to the CPP is $37,400. Making additional contributions may increase the pension you receive later.

Complete Schedule 8 to calculate your additional CPP contributions. Include them on lines 310 and 421.

Making optional QPP contributions

Include on line 310 any optional QPP contributions you made on your Quebec provincial return, if you filed one. Also, attach a completed Schedule 8 to show how you calculated the amount.

How to calculate your contributions

Complete Schedule 8 to calculate your CPP or QPP contributions payable, and attach it to your paper return. If you were a member of a partnership, make sure you include only your share of the net profit or loss.

If you were not a resident of Quebec, use the amounts on lines 135 to 143 and line 122 of your return. Enter on line 310 and line 421 the required contribution in dollars and cents.

If you were a resident of Quebec, use the amounts on line 164 of your Quebec provincial return. Enter on line 310 the amount of the contribution in dollars and cents.

Note
We will prorate your CPP or QPP contribution, and show the correct amount on your Notice of Assessment in certain situations, such as if, in 1999, you:

• were a CPP participant and you turned 18 or 70, or received a CPP retirement or disability pension; or
• were a QPP participant and you turned 18 or received a QPP disability pension.

Line 312 - Employment Insurance premiums

Enter the total, in dollars and cents, of the amounts shown in box 18 of all your T4 and T4F slips. Do not enter more than $994.50.

If you contributed more than $994.50, enter the excess amount on line 450 of your return. We will refund this overpayment to you, or use it to reduce your balance owing.

In some cases, you may have an overpayment even if you contributed less than $994.50. If so, we will calculate your overpayment and show it on your Notice of Assessment. If you would like to calculate your overpayment, get Form T2204, Employee Overpayment of 1999 Canada Pension Plan Contributions and 1999 Employment Insurance Premiums.

If the total of the Employment Insurance (EI) insurable earnings shown in box 24 of all your T4 slips (or box 14 if box 24 is blank) and box 16 of your T4F slips is $2,000 or less, we will refund your total EI premiums to you or use the amount to reduce your balance owing. In this case, do not enter your total EI premiums on line 312. Instead, enter the amount on line 450.

If your total EI insurable earnings are more than $2,000 and less than $2,059, we will refund a part of your EI premiums to you or use the amount to reduce your balance owing. In this case, enter your total EI premiums on line 312. We will calculate your refund and show it on your Notice of Assessment. If you would like to calculate your refund yourself, get Form T2204.

Line 314 - Pension income amount

You may be able to claim up to $1,000 if you reported pension or annuity income on line 115 or line 129 of your return. Therefore, make sure you have reported your pension or annuity income correctly.

Note
Only pension or annuity income you report on line 115 or 129 qualifies for the pension income amount. Therefore, amounts such as Old Age Security benefits, Canada Pension Plan benefits, Quebec Pension Plan benefits, Saskatchewan Pension Plan payments, death benefits, and retiring allowances do not qualify.

Use the chart for line 314 on the Worksheet you will find with your forms to calculate your claim.

Tax Tips
If you do not need all of your pension income amount to reduce your federal income tax to zero, you can transfer the unused part to your spouse.

You may be able to claim all or part of your spouse's pension income amount. See line 326 for details.

Line 315 - Caregiver amount

If, at any time in 1999, you (either alone or with another person) maintained a dwelling where you and a dependant lived, you may be able to claim this amount. The dependant must have been one of the following individuals:

• your child or grandchild;
• your brother, sister, niece, or nephew, parent or grandparent (including in-laws) who was resident in Canada; or
• your aunt or uncle who was resident in Canada.

In addition, the dependant must have met all of the following conditions. The person must have:

• been 18 or over at the time he or she lived with you;
• had a net income (line 236 of his or her return, or what line 236 would be if he or she filed a return) of less than $13,853; and
• been dependent on you due to mental or physical infirmity or, if he or she is your parent or grandparent (including in-laws) born in 1934 or earlier.

Use the chart for line 315 on the Worksheet you will find with your forms to calculate your claim. Complete the appropriate part of Schedule 5 and attach the schedule to your paper return to claim this amount.

Claims made by more than one person - If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

You cannot claim this amount for a dependant if anyone claims an amount on line 306 for that dependant or anyone other than you claims an amount on line 305 for that dependant. See "Options" in the guide called Information Concerning People with Disabilities for details about different amounts you may be able to claim.

Line 316 - Disability amount

You may be able to claim a disability amount of $4,233 if a qualified person certifies both of the following:

• You had a severe mental or physical impairment in 1999, which caused you to be markedly restricted in any of the basic activities of daily living.
• Your impairment was prolonged, which means it has lasted, or is expected to last, for a continuous period of at least 12 months.

The only persons who can qualify to certify that your impairment was severe and prolonged are doctors, optometrists, psychologists, occupational therapists, and audiologists.

You may be markedly restricted in a basic activity of daily living if either:

• you are blind; or
• you are unable to feed and dress yourself, control bowel and bladder functions, walk, speak, hear, or perceive, think, and remember. You may also be markedly restricted if it takes you an extremely long time to perform any of these activities, even with therapy and the use of appropriate aids and medication.

Note
If you receive a disability benefit (such as CPP or QPP disability benefits) it does not necessarily mean that you are eligible to claim this credit. To qualify for the disability amount, your ability to perform an activity of daily living has to be markedly restricted all or almost all of the time.

Tax Tip
See "Options" in the guide called Information Concerning People with Disabilities for details about different amounts you may be able to claim.

How to claim

• If you are making a new application for this amount, you have to submit a completed and certified Form T2201, Disability Tax Credit Certificate. We will review your claim before we assess your return to determine if you qualify. Once we approve your claim, you will be able to claim this amount for future years, as long as your circumstances do not change.
• If you were allowed the disability amount in 1998 and you still met the eligibility requirements in 1999, you can claim the disability amount in 1999 without sending us another Form T2201. However, you have to send us a new one if the period stated on the certificate ended in 1998 or earlier.

We will accept a photocopy of your Form T2201 only if the signature of the person authorized to sign it is an original, not a photocopy. For more details, get the guide called Information Concerning People with Disabilities. That guide also contains Form T2201.

Transfers

You can transfer to your spouse the part of your disability amount you do not need to use to reduce your federal income tax to zero. Your spouse would claim it on line 326 of his or her return. If you do not transfer this amount to your spouse, you can transfer it to another supporting person, who would claim it on line 318 of his or her return.

If your spouse does not need to use all of his or her disability amount, you may be able to claim the unused part on line 326. If you have another dependant who does not need to use all of this amount, you may be able to claim the unused part on line 318.