Line 448 - CPP overpayment

If you were not a resident of Quebec on December 31, 2016, and you contributed more to the Canada Pension Plan (CPP) than you had to (see line 308), claim the difference on this line. We will refund the excess contributions to you or use them to reduce your balance owing.

If you were a resident of Quebec on December 31, 2016, this line does not apply to you. Claim the excess amount on your provincial income tax return for Quebec.

To calculate your overpayment, see Have you contributed too much?

Forms and publications

• General income tax and benefit package - Guide, return and schedules

Related topics

• Line 308 - CPP or QPP contributions through employment

Date modified:

2017-01-04