Note: Line 30800 was line 308 before tax year 2019.

There are limits on how much can be claimed for the deceased’s contributions to the CPP, QPP, or both. These limits depend in part on whether the deceased was a resident of Quebec or another province or territory on the date of death.

Generally, if the deceased contributed less than the maximum, you can contribute for them, 10.9% on any part of the income on which they have not already made contributions. To calculate and make additional CPP contributions for 2022, complete Form CPT20, Election to Pay Canada Pension Plan Contributions, and Schedule 8 or Form RC381, whichever applies. Form CPT20 lists the eligible employment income where additional CPP contributions can be made.

For more information, see line 30800.

Forms and publications

• Federal Income Tax and Benefit Guide
• Guide T4011, Preparing Returns for Deceased Persons