CPT20 - 在线填写并自动计算/完成CRA税务表格

Canada Revenue
Agency

加拿大税务局

Protected B when completed

选择要支付加拿大退休金计划供款

2024

如果以下情况之一适用，您可以选择支付加拿大退休金计划(CPP)供款：

•

你在该年是一个加拿大纳税居民，并且你接受下页列出的任何类型的收入

•

你是登记的或有权登记的印第安人，根据印第安法案，你在加拿大保留区内获取免税，自雇佣收入。

要计算您的额外CPP供款，请填写附表8、加拿大退休金计划供款和超额付款或RC381表格，
CPP和QPP供款和超额付款的跨省计算，以适用者为准。

你必须在2026年6月15日或之前提交你的选择，并且你必须于2026年4月30日或之前付出你所需供款。

将此表格的完整副本附在您的报税表上或单独发送给加拿大税务局。

名字

姓氏

社会保险号码

邮寄地址

城市

省或地区

邮政编码

Part A – Details of employment (all types except type N)

Complete the table below for the types of employment listed on page 3. If you need more space, attach another sheet of paper.

Note: For type N employment, complete Part B on page 2.

Enter the following information for each column:

Column 1 – Name and address of the employer

Column 2 – Letter designation that identifies your type of employment

Column 3 – Pensionable earnings from box 26 of your T4 slip or, if box 26 is zero, the earnings included in box 14

associated to the letter designation in Column 2. (For type P employment, enter the result of the earnings
from box 14 minus the pensionable earnings from box 26 of your T4 slip.)

Column 4 – Gross amount earned from other employment

Column 5 – Employee's CPP contributions from box 16 of your T4 slip

Column 6 – Employee's second CPP contributions from box 16A of your T4 slip

Column 7 – Employee's QPP contributions from box 17 of your T4 slip

Column 8 – Employee's second QPP contributions from box 17A of your T4 slip

(1)
Name and address
of employer

(2)
Type

(3)
Pensionable
earnings

(4)
Other
employment
earnings

(5)
Employee's CPP
contributions

(6)
Employee's
second CPP
contributions

(7)
Employee's QPP
contributions

(8)
Employee's
second QPP
contributions

Total

CPT20E（24）

Page 1 of 3

Protected B when completed

Part B – Details of tax-exempt self-employment earnings on a reserve of an individual registered

or entitled to be registered under the Indian Act (Type N)

Name and address of reserve

Tax-exempt
self-employment
earnings

您选择支付额外CPP供款的收入

A部分第3栏的总就业收入

A部分第4栏中的其他就业收入总额

作为根据《印第安人法》B部分注册或有权注册的个人，

在保留地获得的免税自雇收入

行2加上行3

►

行1加上行4

(最多$73,200)

附表8第2部分D行或RC381表

第2部分E行中的金额

输入第1行或第6行中较小者

–

行5减去行7（若为负数，输入“0”）

第5栏员工

A部分CPP供款总额

÷ 0.0595 =

雇员CPP第二供款

总额（A部分，第6栏）

÷ 0.04 =

A部分第7栏中的

雇员QPP供款总额

÷ 0.064 =

A部分第8栏中的

雇员QPP第二供款总额

÷ 0.04 =

合计第9至12行

►

–

您选择支付额外CPP供款的收入：

行8减去行13（若为负数，输入“0”）

从第4行或第14行中输入较少的金额

在您选择支付额外CPP供款的T4表上未显示的就业收入：输入不超过第15行的金额。

在附表8的第50373行或表格RC381的第4部分输入此金额，以适用者为准。

–

第12行减去16行。如果你选支付T4收入条上的就业收入的额外的CPP供款的，把第12行的金额输入在附表8

或表格RC381的50399行(选择适合你的情况)

选择和证明

我选择并承诺根据此表格上注明的收入支付所需的加拿大养老金计划供款。

签名

日期

电话

See the privacy notice on your return.

CPT20E（24）

Page 2 of 3

Protected B when completed

Types of employment that you can elect to pay CPP contributions on

Type

Employment description

Employment in Canada by more than one employer at the same time, with the result that the year's basic exemption
used to withhold CPP and Quebec Pension Plan (QPP) contributions was more than $3,500 for the year.

Employment that was pensionable employment where you received tips, gratuities or other earnings from that
pensionable employment which the employer did not have to withhold CPP or QPP contributions.

Employment outside Canada by a Canadian employer (including the federal government) and the employer has not
agreed to cover the employment under the CPP.

Employment in Canada by an international organization or by the government of another country and the employer
has not agreed to cover the employment in Canada under the CPP.

Employment in Canada by an employer who is not resident in Canada, does not have an establishment in Canada,
and has not undertaken to cover the employment in Canada under the CPP.

Employment in Canada in agriculture or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry,
logging or lumbering for less than 25 days in the year or where the cash remuneration was less than $250.

Employment in Canada of a casual nature other than for the employer's trade or business.

Employment in Canada by the federal, provincial or municipal government or a school board for less than 35 hours in
the year for any referendum or election for public office, if you were not regularly employed by that employer.

Employment in Canada for less than 7 days in the year (for example, at a circus, fair, parade, carnival, exposition, or
exhibition) as long as you were not an entertainer and you were not regularly employed by that employer.

Employment outside Canada where, under the laws of the other country, you did not have to contribute to a plan that
is similar to the CPP.

Employment in international transportation partly inside and partly outside Canada and you were not required to
contribute to a plan similar to CPP under the laws of a country other than Canada.

Employment in Canada fighting a disaster or engaging in a rescue operation if you were not regularly employed by
that employer.

Employment in Canada if you are registered or entitled to be registered under the Indian Act and you received a
tax-exempt salary or wages from an employer who has not undertaken to cover the employment under the CPP.

Self-employment in Canada if you are registered or entitled to be registered under the Indian Act and you received
tax-exempt self-employment earnings on a reserve.

Employment in Canada where you had multiple contracts of employment with the same employer with the result that
the year's basic exemption used to withhold CPP and QPP contributions was more than $3,500 for the year.

Employment in Canada where you had multiple employers during the year and one or more received your
Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, while
one or more employers did not withhold CPP contributions because the employers did not receive a copy of your
completed Form CPT30 revoking your prior election to stop contributing to CPP.

CPT20E（24）

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