RC381(Page 7&8) - fill out and auto calculate/complete form online

Protected B when completed

Part 4 – Residents of a province or territory other than Quebec – CPP contributions

on self-employment and other earnings when you have employment income

Pensionable net self-employment earnings(2)

(amounts from lines 12200, 13500, 13700, 13900, 14100, and 14300 of your return)

Employment earnings not shown on a T4 slip on which you elect to pay additional CPP

contributions (complete Form CPT20)

50373

Employment earnings shown on a T4 slip on which you elect to pay additional CPP contributions

(complete Form CPT20)

50399

Add lines 1, 2, and 3.

Canada Pension Plan

Enter the amount from line 16 of Part 3.

Actual total CPP contributions

If the amount on line 50 of Part 3 is positive, complete lines 6 to 8.
Otherwise, enter "0" on line 8 and continue on line 9.

Enter the amount from line 5.

Enter the amount from line 21 of Part 3.

–

Line 6 minus line 7.
If negative, do not complete line 8, enter the amount from line 7 on line 9

and continue on line 10.

►

–

Line 5 minus line 8 (if negative, enter "0")

Amount from line 9

x 19.04762 =

Quebec Pension Plan

Enter the amount from line 30 of Part 3.

Actual total QPP contributions

If the amount on line 50 of Part 3 is positive, complete lines 12 to 14.
Otherwise, enter "0" on line 14 and continue on line 15.

Enter the amount from line 11.

Enter the amount from line 35 of Part 3.

–

Line 12 minus line 13.
If negative, do not complete line 14, enter the amount from line 13 on

line 15 and continue on line 16.

►

–

Line 11 minus line 14 (if negative, enter "0")

Amount from line 15

x 17.54386 =

Add lines 10 and 16.

Enter the amount from line 1 of Part 3.

CPP pensionable earnings (maximum $58,700)

Enter the amount from line 13 of Part 3.

Basic exemption (maximum $3,500)

–

Line 18 minus line 19

(maximum $55,200)

Enter the amount from line 17.

–

Line 20 minus line 21 (if negative, enter "0")

Enter the amount from line 4 or line 22, whichever is less.

(2) Self-employment earnings should be prorated according to the number of months entered in box A in Part 2. Do not prorate the self-employment
earnings if the individual died in 2020.

Continue on the next page

RC381 E (20)

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Protected B when completed

Part 4 – Residents of a province or territory other than Quebec – CPP contributions on

self-employment and other earnings when you have employment income (continued)

Amount from line 23 from the previous page.

If the amount on line 5 of Part 3 is less than the amount on line 13 of Part 3, complete lines 25 to 28
below. Otherwise, enter "0" on line 29 and continue on line 30.

Enter the result of line 13 of Part 3 minus line 5 of Part 3.

Enter the amount from line 4 from the previous page.

Enter the amount from line 20 from the previous page.

–

Line 26 minus line 27 (if negative enter "0")

►

–

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

►

–

Earnings subject to contributions: line 24 minus line 29 (If the result is negative, enter "0" and
follow the instructions at the end of Part 3 to claim the deduction and tax credit for the

contributions on your employment income. If the result is positive, continue at line 31.)

Amount from line 30

x 10.5% =

Multiply the amount from line 50 of Part 3 (if positive only) by 2.

–

Line 31 minus line 32 (if negative, enter the amount as a positive amount on line 40 and enter "0"

on line 33)

Deductions and tax credits for CPP contributions:

Enter the amount from line 38 of Part 3.

Enter the amount from line 45 of Part 3.

–

Line 34 minus line 35 (if negative, enter "0")

Enter the amount, in dollars and cents, from line 34 or 35, whichever is less, on line 30800 of your return.

Enter the amount from line 41 of Part 3.

Enter the amount from line 48 of Part 3.

–

Line 37 minus line 38 (if negative, enter "0")

Enter the amount, in dollars and cents, from line 37 or line 38, whichever is less, on line 22215 of your return.

If the calculated amount on line 33 is negative, complete lines 40 to 45 below.

If the calculated amount on line 33 is positive, complete lines 46 to 52 below.

Otherwise, if the amount calculated on line 33 is "0", enter the amount, in dollars and cents, from line 36
on line 31000 of your return, and enter the amount, in dollars and cents, from line 39 on line 22200 of
your return.

Enter the calculated amount from line 33 as a positive amount.

Enter the result of the following calculation, in dollars and cents, on line 44800 of your return.

Amount from line 40

x 50% =

Amount from line 41

x 94.2857% =

–

Line 41 minus line 42

Line 36 minus line 42.

Enter this amount, in dollars and cents, on line 31000 of your return.

Line 39 minus line 43. Enter this amount, in dollars and cents, on line 22200 of your return.

Enter the amount from line 33. Enter this amount, in dollars and cents, on line 42100 of your return.

Amount from line 46

x 94.2857% =

–

Line 46 minus line 47

Amount from line 47

x 50% =

Add lines 48 and 49.

Add lines 36 and 49. Enter this amount, in dollars and cents, on line 31000 of your return.

Add lines 39 and 50. Enter this amount, in dollars and cents, on line 22200 of your return.

RC381 E (20)

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