Line 222 - 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 required. This can happen if any of the following apply:

• You had more than one employer in 2016.
• You had income, such as tips, from which your employer did not have to withhold contributions.
• You were in a type of employment that was not covered under CPP rules, such as casual employment.

Generally, if the total of your CPP and QPP contributions through employment, as shown in boxes 16 and 17 of your T4 slips, is less than $2,544.30, you can contribute 9.9% on any part of the income on which you have not already made contributions. The maximum income for 2016 on which you can contribute to the CPP is $54,900.

To calculate and make additional CPP contributions for 2016, complete Form CPT20, Election to Pay Canada Pension Plan Contributions, and Schedule 8 or Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2016, whichever applies, and and claim the appropriate amounts on line 222 of your return and line 310. Form CPT20 lists the eligible employment income on which you can make additional CPP contributions. If you were not a resident of 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, you must complete Schedule 8 to calculate your claim. Otherwise, complete Form RC381 to calculate your claim.

Supporting documents

Attach a copy of Form CPT20 and Schedule 8 or Form RC381, whichever applies, to your paper return, or send Form CPT20 to the CRA separately on or before June 15, 2018.

Tax-exempt employment income earned by a registered Indian or person entitled to be registered under the Indian Act – If you are a registered Indian, or person entitled to be registered under the Indian Act, with tax-exempt employment income, and there is no amount shown in box 16 or 17 of your T4 slips, you may also be able to contribute to the CPP on this income. For more benefit and tax information for aboriginal peoples go to Aboriginal peoples.

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 CPT20, Election to Pay Canada Pension Plan Contributions
• Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2016

Related topics

• Lines 135 to 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