Do you want to contribute more?

You may not have contributed to the Canada Pension Plan (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 not covered under CPP rules, such as casual employment.

Generally, if the total of your CPP and Quebec Pension Plan (QPP) contributions through employment, as shown in boxes 16 and 17 of your T4, Statement of Remuneration Paid 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 claim the appropriate amounts on lines 222 and 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. 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 go to aboriginal peoples.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, Schedules
• T4, Statement of Remuneration Paid
• Form CPT20, Election to Pay Canada Pension Plan Contributions
• Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2016

Provincial and territorial government partners

• Revenu Québec

Date modified:

2017-01-03