Part 3 – Residents of a province or territory other than Quebec – CPP contributions on |
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| self-employment and other earnings | ||||||||||||
| Pensionable net self-employment earnings* | ||||||||||||
| (amounts from line 122 and lines 135 to 143 of your return) | 1 | |||||||||||
| Employment earnings not shown on a T4 slip on which you elect to pay additional CPP contributions | ||||||||||||
| (attach Form CPT20) | 373 | + | 2 | |||||||||
| Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions, | ||||||||||||
| line 12 of Form CPT20 (attach Form CPT20) | 399 | + | 3 | |||||||||
| Add lines 1, 2, and 3. | = | 4 | ||||||||||
| Canada Pension Plan | ||||||||||||
| Enter the amount from line 17 of Part 1. | Actual CPP contributions | 5 | ||||||||||
| If the amount at line 34 of Part 1 is positive, complete lines 6 and 7. Otherwise, enter "0" on line 8 and continue on line 9. |
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| Enter the amount from line 5 above. | 6 | |||||||||||
| Enter the amount from line 16 of Part 1. | – | 7 | ||||||||||
| Line 6 minus line 7 (if negative, enter "0") | = | ► | – | 8 | ||||||||
| Line 5 minus line 8 (if negative, enter "0") | = | 9 | ||||||||||
| Multiply the amount from line 9 by 20.202. | = | 10 | ||||||||||
| Quebec Pension Plan | ||||||||||||
| Enter the amount from line 27 of Part 1. | Actual QPP contributions | 11 | ||||||||||
| If the amount at line 34 of Part 1 is positive, complete lines 12 and 13. Otherwise, enter "0" on line 14 and continue on line 15. |
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| Enter the amount from line 11 above. | 12 | |||||||||||
| Enter the amount from line 26 of Part 1. | – | 13 | ||||||||||
| Line 12 minus line 13 (if negative, enter "0") | = | ► | – | 14 | ||||||||
| Line 11 minus line 14 (if negative, enter "0") | = | 15 | ||||||||||
| Multiply the amount from line 15 by 18.5185. | = | 16 | ||||||||||
| Add line 10 and line 16. | = | 17 | ||||||||||
| Enter the amount from line 1 of Part 1. | CPP pensionable earnings (maximum $55,900) | 18 | ||||||||||
| Enter the amount from line 14 of Part 1. | Basic exemption (maximum $3,500) | – | 19 | |||||||||
| Line 18 minus line 19 | (maximum $52,400) | = | 20 | |||||||||
| Enter the amount from line 17 above. | – | 21 | ||||||||||
| Line 20 minus line 21 (if negative, enter "0") | = | 22 | ||||||||||
| Enter the amount from line 4 or line 22, whichever is less. | 23 | |||||||||||
| If the amount at line 5 of Part 1 is less than the amount at line 14 of Part 1, complete lines 24 to 27. Otherwise, enter "0" on line 28 and continue on line 29. |
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| Enter the result of line 14 of Part 1 minus line 5 of Part 1. | 24 | |||||||||||
| Enter the amount from line 4 above. | 25 | |||||||||||
| Enter the amount from line 20 above. | – | 26 | ||||||||||
| Line 25 minus line 26 (if negative enter "0") | = | ► | – | 27 | ||||||||
| Line 24 minus line 27 (if negative, enter "0") | = | ► | – | 28 | ||||||||
| Earnings subject to contributions: line 23 minus line 28 (if negative, enter "0") | = | 29 | ||||||||||
| Multiply the amount from line 29 by 9.9%. | = | 30 | ||||||||||
| Multiply the amount from line 34 of Part 1 (if positive only) by 2. | – | 31 | ||||||||||
| CPP contributions payable on self-employment and other earnings: | ||||||||||||
| Line 30 minus line 31 (if negative, enter "0"). Enter this amount on line 421 of your return. ** | = | 32 | ||||||||||
| Deduction and tax credit for CPP contributions on self-employment and other earnings: | ||||||||||||
| Multiply the amount from line 32 by 50%. | = | 33 | ||||||||||
| Enter the amount from line 33 on line 222 of your return and on line 310 of Schedule 1. | ||||||||||||
| * Self-employment earnings should be prorated according to the number of months entered in box A in Part 1 (do not prorate the self- employment earnings if the individual died in 2018). |
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| ** If the result at line 32 is negative, you may have an overpayment. If so, we will calculate it for you. | ||||||||||||