RC381(Page 14-18) - fill out and auto calculate/complete form online

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Protected B when completed

Part 5 – QPP contributions on self-employment income and other earnings when you also

have employment income (for residents of Quebec)

Net business income:

amount from line 31 of your Revenu Québec Form LE-35-V (if negative, enter "0")

50371

Income you want to make optional contributions on:

amount from line 33 of your Revenu Québec Form LE-35-V

50373

Line 1 plus line 2

Total actual base and first additional CPP contributions from line 19 of Part 3

If the amount from line 61 of Part 3 is positive, complete lines 5 to 7.
If not, enter "0" on line 7 and continue at line 8.

Amount from line 4

Amount from line 24 of Part 3

–

Line 5 minus line 6

(if negative, enter amount from line 6 on line 8 and continue at line 9)

►

–

Line 4 minus line 7 (if negative, enter "0")

Amount from line 8

x 16.80672 =

Total actual base and first additional QPP contributions from line 39

of Part 3

If the amount from line 61 of Part 3 is positive, complete lines 11 to 13.
If not, enter "0" on line 13 and continue at line 14.

Amount from line 10

Amount from line 44 of Part 3

–

Line 11 minus line 12
(if negative, enter amount from line 12

on line 14 and continue at line 15)

►

–

Line 10 minus line 13 (if negative, enter "0")

Amount from line 14

x 15.625 =

Line 9 plus line 15

Total actual second additional CPP contributions from line 25 of Part 3

If the amount from line 69 of Part 3 is positive, complete lines 18 to 20.
If not, enter "0" on line 20 and continue at line 21.

Amount from line 17

Amount from line 26 of Part 3

–

Line 18 minus line 19
(if negative, enter amount from line 19

on line 21 and continue at line 22)

►

–

Line 17 minus line 20 (if negative, enter "0")

Amount from line 21

÷ 4% =

Line 16 plus line 22

RC381 E (24)

Page 14 of 18

Protected B when completed

Part 5 – QPP contributions on self-employment income and other earnings when you also

have employment income (for residents of Quebec)(continued)

Amount from line 23 of the previous page

Total actual second additional QPP contributions from line 45 of Part 3

If the amount from line 69 of Part 3 is positive, complete lines 26 to 28.
If not, enter "0" on line 28 and continue at line 29.

Amount from line 25

Amount from line 46 of Part 3

–

Line 26 minus line 27
(if negative, enter amount from line 27

on line 29 and continue at line 30)

►

–

Line 25 minus line 28 (if negative, enter "0")

Amount from line 29

÷ 4% =

Line 24 plus line 30

If the amount from line 69 of Part 3 is negative or "0", complete lines 32 to 34.
If not, enter "0" on line 34 and continue at line 35.

If line 68 of Part 3 is negative:

Enter the amount from line 68 of Part 3 as a positive amount.

If line 61 of Part 3 is positive, enter whichever is less:

amount from line 61 of Part 3 or line 32. If not, enter "0".

Amount from line 33

÷ 4% =

Amount from line 3

Amount from line 11 of Part 3

Amount from line 31 of Part 3

Add lines 35 to 37.

Amount from line H of Part 2

Amount from line I of Part 2

–

Line 39 minus line 40 (if negative, enter "0")

(maximum $65,000)

Amount from line 16

–

Line 41 minus line 42 (if negative, enter "0")

Enter whichever is less: amount from line 3 or line 43.

RC381 E (24)

Page 15 of 18

Protected B when completed

Part 5 – QPP contributions on self-employment income and other earnings when you also

have employment income (for residents of Quebec) (continued)

Amount from line 44 of the previous page

If the amount from line 3 of Part 3 is less than line 40, complete lines 46 to 52.
If not, enter "0" on line 52 and continue at line 53.

Amount from line 40

Amount from line 3 of Part 3

–

Line 46 minus line 47

(if negative, enter "0" on line 48 and 52, and continue at line 53)

Amount from line 3

Amount from line 41

–

Line 49 minus line 50 (if negative, enter "0")

►

–

Line 48 minus line 51 (if negative, enter "0")

►

–

Self-employment income and other earnings subject to base and first additional contributions:

Line 45 minus line 52

If the amount from line 38 is more than line 39, complete lines 54 to 65.
If not, enter "0" on line 65 and continue at line 66.

Amount from line J of Part 2

Amount from line 22

Amount from line 30

Amount from line 34

Add lines 55 to 57.

►

–

Line 54 minus line 58

Amount from line 3

Amount from line 48 (if any)

–

Line 60 minus line 61

Amount from line 53

–

Line 62 minus line 63

Self-employment income and other earnings subject to second additional contributions:

Enter whichever is less: amount from line 59 or line 64.

Note: If both of the amounts on lines 53 and 65 above are "0", return to Part 3 (page 7) and follow the instructions to
calculate your claim for the tax credit and deduction for the contributions on your employment income.

Tax credit and deduction for QPP contributions through employment income, self-employment income,
and other earnings

Required base contributions on QPP pensionable earnings:

Amount from line 53

x 10.8% =

(maximum $7,020)

Required first additional contributions on QPP pensionable earnings:

Amount from line 53

x 2% = (maximum $1,300)

Required second additional contributions on QPP pensionable earnings:

Amount from line 65

x 8% = (maximum $376)

Line 67 plus line 68

►

Line 66 plus line 69

Amount from line 69 of Part 3 (if positive)

x 2 =

–

Line 70 minus line 71 (if negative, show in brackets) ⁽⁵⁾

(5) If the amount from line 72 is negative, see line 452 of the Revenu Québec Guide to the Income Tax Return.

RC381 E (24)

Page 16 of 18

Protected B when completed

Part 5 – QPP contributions on self-employment income and other earnings when you also

have employment income (for residents of Quebec) (continued)

Amount from line 49 of Part 3

Amount from line 52 of Part 3

–

Line 73 minus line 74 (if negative, show in brackets)

Base QPP contributions through employment income:
If line 75 is positive or "0", enter the amount from line 74. If not, enter the amount from line 73.

Enter this amount (in dollars and cents) on line 30800 of your return.

Amount from line 56 of Part 3

Amount from line 59 of Part 3

–

Line 77 minus line 78 (if negative, show in brackets)

If line 79 is positive or "0", enter the amount from line 78 and continue at line 85.

If line 79 is negative:

Enter the amount from line 79 as a positive amount.

Enter the amount from line 77.

If line 75 is positive, enter whichever is less:

amount from line 75 or line 81. If not, enter "0".

Line 82 plus line 83

►

Amount from line 64 of Part 3

Amount from line 67 of Part 3

–

Line 85 minus line 86 (if negative, show in brackets)

If line 87 is positive or "0", enter the amount from line 86 and continue at line 93.

If line 87 is negative:

Enter the amount from line 87 as a positive amount.

Enter the amount from line 85.

If line 61 of Part 3 is positive, enter whichever is less:

amount from line 61 of Part 3 or line 89. If not, enter "0".

Line 90 plus line 91

►

Deduction for QPP enhanced contributions on employment income:
Add lines 80, 84, 88, and 92 (whichever apply).

Enter this amount (in dollars and cents) on line 22215 of your return.

Base QPP contributions through self-employment income and other earnings:
Enter the result of the following calculation (in dollars and cents) on line 31000 of your return:

amount from line 66

x 50% =

Amount from line 67

x 50% =

Line 94 plus line 95

Amount from line 69 of Part 3 if positive. If not, enter "0".

–

Line 96 minus line 97 (if negative, show in brackets)

Enter whichever is less:

amount from line 96 or line 97.

x 84.375% =

Amount from line 99

–

100

Amount A minus line 100

101

RC381 E (24)

Page 17 of 18

Protected B when completed

Part 5 – QPP contributions on self-employment income and other earnings when you also have

employment income (for residents of Quebec)(continued)

Amount from line 95

102

Amount from line 94

103

Amount from line 99

–

104

Line 103 minus line 104

►

105

Amount from line 95

106

Amount from line 101

–

107

Line 106 minus line 107

►

108

Amount from line 68

x 50% =

109

Amount from line 109

110

If line 98 is negative, enter it as a positive amount.
If line 98 is positive or "0", enter the amount from line 110 on line 112

and continue at line 113.

–

111

Line 110 minus line 111 (if negative, enter "0")

►

112

Deduction for QPP enhanced contributions on self-employment income and other earnings:
Add lines 102, 105, 108, 109, and 112.

Enter this amount (in dollars and cents) on line 22200 of your return.

113

See the privacy notice on your return.

RC381 E (24)

Page 18 of 18