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

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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 were a member of a partnership, make sure you include only your share of the net profit or loss.

If you have both wages 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 as an employee to the CPP or QPP. You cannot use your net business losses to reduce the CPP or QPP contributions that you paid on your employment earnings.

How to calculate your contributions

Complete Schedule 8 to calculate your CPP or QPP contributions payable, and attach it to your return.

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

If you were a resident of Quebec, use the amounts from line 134, lines 156 to 160, and line 171 of your Quebec provincial return. Enter the amount of the contributions in dollars and cents on line 310.

Note

In some situations, we will prorate your CPP or QPP contributions; for example, if during 1995 you turned 18 or 70, or you received a CPP or QPP retirement or disability pension. If this applies to you, we will calculate the correct amount and show it on yourNotice of Assessment.

Date modified:

2002-02-04