Line 222 - Calculating your contributions

If you were a resident of a province other than Quebec on December 31, 2016, and contributed only to the CPP, or if you were a resident of Quebec on December 31, 2016, and contributed only to the QPP, complete Schedule 8 to calculate your CPP or QPP contributions, and attach it to your paper return. If you were a member of a partnership, include on Schedule 8 only your share of the net profit. You cannot use self-employment or partnership losses to reduce the CPP or QPP contributions you paid on your employment earnings.

If you contributed to the QPP in 2016 but resided outside Quebec on December 31, 2016, or if you contributed to the CPP in 2016, but resided in Quebec on December 31, 2016, complete Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2016, and attach it to your paper return. If you were a member of a partnership, include on Form RC381 only your share of the net profit. You cannot use
self-employment or partnership losses to reduce the CPP or QPP contributions you paid on your employment earnings.

Completing your tax return

If you were not a resident of Quebec on December 31, 2016, claim on line 222 and on line 310 of Schedule 1, in dollars and cents, the amount from Schedule 8 or Form RC381, whichever applies. Claim on line 421 of your return the amount from Schedule 8 or Form RC381, whichever applies.

If you were a resident of Quebec on December 31, 2016, claim on line 222 and on line 310 of Schedule 1, in dollars and cents, the amount from Schedule 8 or Form RC381, whichever applies. Line 421 does not apply to you.

Your CPP or QPP contribution must be prorated in certain situations, such as if in 2016:

• you were a CPP participant and turned 18 or 70 years of age or received a CPP disability pension;
• you were a QPP participant and turned 18 years of age or received a QPP disability pension;
• you were a CPP working beneficiary (see line 308) and elected to stop paying CPP contributions or revoked an election made in a previous year; or
• you are filing a return for a person who died in 2016.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Schedule 8, Canada Pension Plan Contributions and Overpayment for 2016
• Schedule 8, Quebec Pension Plan Contributions for 2016
• Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2016

Related topics

• Lines 135 - 143 - Self-employment income
• Line 308 - CPP or QPP contributions through employment
• Line 310 - CPP or QPP contributions on self-employment and other earnings
• Line 421 - CPP contributions payable on self-employment and other earnings
• Service Canada - EI Special Benefits for Self-Employed People
• Revenu Québec

Date modified:

2017-01-04