RC381(Page 9-13) - fill out and auto calculate/complete form online

Protected B when completed

Part 4 – CPP contributions on self-employment income and other earnings when you also

have employment income (for residents of a province or territory other than Quebec)

Pensionable net self-employment earnings: ⁽⁴⁾

amount from line 12200 of your return plus line 29 of your return

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

(complete Form CPT20)

50373

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

(complete Form CPT20)

50399

Add lines 1 to 3.

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

If line 61 of Part 3 is positive, complete lines 6 to 8.
If not, enter "0" on line 8 and continue at line 9.

Amount from line 5

Amount from line 24 of Part 3

–

Line 6 minus line 7

(if negative, enter amount from line 7 on line 9 and continue at line 10)

►

–

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

Amount from line 9

x 16.80672 =

Total actual base and first additional QPP contributions from line 39

of Part 3

If line 61 of Part 3 is positive, complete lines 12 to 14.
If not, enter "0" on line 14 and continue at line 15.

Amount from line 11

Amount from line 44 of Part 3

–

Line 12 minus line 13
(if negative, enter amount from line 13

on line 15 and continue at line 16)

►

–

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

Amount from line 15

x 15.625 =

Line 10 plus line 16

(4) If applicable, self-employment earnings should be prorated according to the number of months (from line A of Part 2) that the
CPP conditions a) to g) applied. Self-employment earnings are not prorated for condition h).

RC381 E (24)

Page 9 of 18

Protected B when completed

Part 4 – CPP contributions on self-employment income and other earnings when you also have

employment income (for residents of a province or territory other than Quebec)(continued)

Amount from line 17 of the previous page

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

If line 69 of Part 3 is positive, complete lines 20 to 22.
If not, enter "0" on line 22 and continue at line 23.

Amount from line 19

Amount from line 26 of Part 3

–

Line 20 minus line 21
(if negative, enter amount from line 21

on line 23 and continue at line 24)

►

–

Line 19 minus line 22 (if negative, enter "0")

Amount from line 23

÷ 4% =

Line 18 plus line 24

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

If line 69 of Part 3 is positive, complete lines 27 to 29.
If not, enter "0" on line 29 and continue at line 30.

Amount from line 26

Amount from line 46 of Part 3

–

Line 27 minus line 28
(if negative, enter amount from line 28

on line 30 and continue at line 31)

►

–

Line 26 minus line 29 (if negative, enter "0")

Amount from line 30

÷ 4% =

Line 25 plus line 31

If line 69 of Part 3 is negative or "0", complete lines 33 to 35.
If not, enter "0" on line 35 and continue at line 36.

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 33. If not, enter "0".

Amount from line 34

÷ 4% =

Amount from line 4

Amount from line 11 of Part 3

Amount from line 31 of Part 3

Add lines 36 to 38.

Amount from line D of Part 2

Amount from line E of Part 2

–

Line 40 minus line 41 (if negative, enter "0")

(maximum $65,000)

Amount from line 18

–

Line 42 minus line 43 (if negative, enter "0")

Enter whichever is less: amount from line 4 or line 44.

RC381 E (24)

Page 10 of 18

Protected B when completed

Part 4 – CPP contributions on self-employment income and other earnings when you also have

employment income (for residents of a province or territory other than Quebec)(continued)

Amount from line 45 of the previous page

If line 3 of Part 3 is less than line 41, complete lines 47 to 53.
If not, enter "0" on line 53 and continue at line 54.

Amount from line 41

Amount from line 3 of Part 3

–

Line 47 minus line 48

(if negative, enter "0" on line 49 and 53, and continue at line 54)

Amount from line 4

Amount from line 42

–

Line 50 minus line 51 (if negative, enter "0")

►

–

Line 49 minus line 52 (if negative, enter "0")

►

–

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

Line 46 minus line 53

If the amount from line 39 is more than line 40, complete lines 55 to 66.
If not, enter "0" on line 66 and continue at line 67.

Amount from line F of Part 2

Amount from line 24

Amount from line 31

Amount from line 35

Add lines 56 to 58.

►

–

Line 55 minus line 59

Amount from line 4

Amount from line 49 (if any)

–

Line 61 minus line 62

Amount from line 54

–

Line 63 minus line 64

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

Enter whichever is less: amount from line 60 or line 65.

Note: If both of the amounts on lines 54 and 66 above are "0", return to Part 3 (page 7) and follow the instructions to
calculate your claim for the tax credit, deduction, and overpayment for the contributions on your employment income.

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

Required base contributions on CPP pensionable earnings:

amount from line 54

x 9.9% =

(maximum $6,435)

Required first additional contributions on CPP pensionable earnings:

amount from line 54

x 2% = (maximum $1,300)

Required second additional contributions on CPP pensionable earnings:

amount from line 66

x 8% = (maximum $376)

Line 68 plus line 69

►

Line 67 plus line 70

Amount from line 69 of Part 3 (if positive)

x 2 =

–

CPP contributions payable on self-employment income and other earnings:
Line 71 minus 72. If positive, enter it (in dollars and cents) on line 42100 of your return and

continue at line 75. If negative, show in brackets and continue at line 74.

RC381 E (24)

Page 11 of 18

Protected B when completed

Part 4 – CPP contributions on self-employment income and other earnings when you also have

employment income (for residents of a province or territory other than Quebec)(continued)

CPP overpayment:
Enter the result of the following calculation (in dollars and cents) on line 44800 of your return:

amount from line 73 entered as a positive amount

x 50% =

Amount from line 49 of Part 3

Amount from line 52 of Part 3

–

Line 75 minus line 76 (if negative, show in brackets)

Base CPP contributions through employment income:
If line 77 is positive or "0", enter the amount from line 76. If not, enter the amount from line 75.

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 79 minus line 80 (if negative, show in brackets)

If line 81 is positive or "0", enter the amount from line 80 and continue at line 87.

If line 81 is negative:

Enter the amount from line 81 as a positive amount.

Enter the amount from line 79.

If line 77 is positive, enter whichever is less:

amount from line 77 or line 83. If not, enter "0".

Line 84 plus line 85

►

Amount from line 64 of Part 3

Amount from line 67 of Part 3

–

Line 87 minus line 88 (if negative, show in brackets)

If line 89 is positive or "0", enter the amount from line 88 and continue at line 95.

If line 89 is negative:

Enter the amount from line 89 as a positive amount.

Enter the amount from line 87.

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

amount from line 61 of Part 3 or line 91. If not, enter "0".

Line 92 plus line 93

►

Deduction for CPP enhanced contributions on employment income:
Add lines 82, 86, 90, and 94 (whichever apply).

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

RC381 E (24)

Page 12 of 18

Protected B when completed

Part 4 – CPP contributions on self-employment income and other earnings when you also have

employment income (for residents of a province or territory other than Quebec)(continued)

Base CPP 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 67

x 50% =

Amount from line 68

x 50% =

Line 96 plus line 97

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

–

Line 98 minus line 99 (if negative, show in brackets)

100

Enter whichever is less:

amount from line 98 or line 99.

x 83.1933% =

101

Amount from line 101

–

102

Amount A minus line 102

103

Amount from line 97

104

Amount from line 96

105

Amount from line 101

–

106

Line 105 minus line 106

►

107

Amount from line 97

108

Amount from line 103

–

109

Line 108 minus line 109

►

110

Amount from line 69

x 50% =

111

Amount from line 111

112

If line 100 is negative, enter it as a positive amount.
If line 100 is positive or "0", enter the amount from line 112 on line 114

and continue at line 115.

–

113

Line 112 minus line 113 (if negative, enter "0")

►

114

Deduction for CPP enhanced contributions on self-employment income and other earnings:
Add lines 104, 107, 110, 111, and 114.

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

115

RC381 E (24)

Page 13 of 18