| Protected B when completed | ||||||||||||||||||||||
| T1-2024 | CPP供款及超额付款 | 附表8 | ||||||||||||||||||||
| 加拿大退休金计划(CPP)已修订，旨在提高养老金。提高养老金的资金来自2019年1月开始的额外 缴款。 |
||||||||||||||||||||||
| 自2024年1月起，如果养老金收入超过当年最高养老金收入但不超过当年额外最高养老金收入， 则需要第二次额外的CPP供款。 |
||||||||||||||||||||||
| CPP供款包括基本金额、第一笔附加金额和第二笔附加金额。您需要缴纳的供款额取决于您当 年的养老金收入总额。 |
||||||||||||||||||||||
| 您的雇主已经从您的工资中扣除了供款。作为自雇人士，您将在此附表中计算所需的供款（如 果有），包括基础金额、第一笔和第二笔附加金额。 |
||||||||||||||||||||||
| 有关增强功能的更多信息，请访问canada.ca/cpp-enhancement。 | ||||||||||||||||||||||
| 有关行22200、22215、30800和31000的更多信息，请访问canada.ca/fed-tax-information。 | ||||||||||||||||||||||
| 这个表格适合你吗？ | ||||||||||||||||||||||
| 如果以下两种情况均适用，请填写此附表来计算您所需的2024年CPP供款和超额付款： | ||||||||||||||||||||||
| • | 您在2024年12月31日是魁北克以外省份或地区的居民 | |||||||||||||||||||||
| • | 您没有来自魁北克省的收入 | |||||||||||||||||||||
| 将本附件的副本附在您的纸质声明中。 | ||||||||||||||||||||||
| 如果您的任何T4表显示QPP供款，请不要填写此时间表。相反，请填写表格RC381， CPP和QPP供款和超额付款的跨省计算。 |
||||||||||||||||||||||
| 您需要完成的部分 | ||||||||||||||||||||||
| 第1部分 - 如果您符合以下情况，请填写此部分： | ||||||||||||||||||||||
| • | 选择停止向CPP供款 | |||||||||||||||||||||
| • | 撤销先前的选举 | |||||||||||||||||||||
| 如果没有，请留空 | ||||||||||||||||||||||
| 第2部分 - 完成此部分以确定第3部分至第5部分（以适合您的为准）中用于计算的月份数。 | ||||||||||||||||||||||
| 第3部分 - 如果您要报告就业收入，请填写此部分。如果不是，请留空。 | ||||||||||||||||||||||
| 第4部分 - 如果您只申报自雇收入或您选择缴纳CPP供款的其他收入，请填写此部分。如果不是，请留空。 | ||||||||||||||||||||||
| 第5部分 - 如果您要报告以下两项，请填写此部分： | ||||||||||||||||||||||
| • | 就业收入（先填写第3部分） | |||||||||||||||||||||
| • | 自雇收入或其他您选择缴纳CPP供款的收入 | |||||||||||||||||||||
| 如果没有，请留空 | ||||||||||||||||||||||
| 5000-S8 E (24) | (This form is available in English.) | Page 1 of 10 | ||||||||||||||||||||
| Protected B when completed | ||||||||||||||||||||||
| Part 1 – Election to stop contributing to the CPP or revocation of a prior election | ||||||||||||||||||||||
| 如果您满足以下所有条件，您将被视为CPP工作受益人，并且需要在2024年缴纳CPP供款： | ||||||||||||||||||||||
| • | 您的年龄在60至70岁之间 | |||||||||||||||||||||
| • | 您收到了CPP或QPP退休金 | |||||||||||||||||||||
| • | 您有工作收入或自雇收入或两者兼有 | |||||||||||||||||||||
| 但是，如果您年满65岁但未满70岁，您可以选择停止支付CPP供款。 | ||||||||||||||||||||||
| 就业收入 | ||||||||||||||||||||||
| 如果您有2024年的就业收入，并且您在2024年选择停止支付CPP供款或在2024 年撤销前一年的选择，您应该已经填写并发送了CPT30表格，选择停止向加拿大 退休金计划供款或撤销 事先选举，给CRA和您的雇主。 |
||||||||||||||||||||||
| 仅限自雇收入 | ||||||||||||||||||||||
| 如果您只有2024年的自雇收入，并且选择在2024年停止为您的自雇收入支付CPP供款，请在下一页的第50372行输入您选择开始此选举的2024年月份。该日期不能早于您年满65岁并领取CPP或QPP退休金的月份。例如，如果您在6月年满65岁，您可以选择从6月到12月的任何月份。如果您选择六月，请在第50372行输入“06”。 | ||||||||||||||||||||||
| 如果在2024年您要撤销上一年对自雇收入供款的选择，请在下一页的第50374行输 入您选择撤销此选择的2024年月份。您的选举在您撤销或年满70岁之前一直有效。 如果您在未来一年开始获得就业收入（在魁北克获得的就业收入除外），您将 需要在当年填写CPT30表格，以使您的选择保持有效。 |
||||||||||||||||||||||
| 就业和自雇收入 | ||||||||||||||||||||||
| 如果您在2024年有就业收入和自雇收入，并且您想选择在2024年 停止支付CPP供款或在2024年撤销前一年的选择，您应该在2024年填写CPT30表格。表格CPT30适用于截至您将本 表格提供给雇主之日后一个月的第一天的所有应计养老金收入，包括自雇收入。 |
||||||||||||||||||||||
| 如果您在2024年受雇时填写并发送了CPT30表，但您的意图是在2024年选择停止支付 CPP供款或撤销上一年就您受雇前的自雇收入做出的选择，请输入您所在的月份 想停止在线50372上的贡献。 |
||||||||||||||||||||||
| 如果您想在2024年撤销前一年的选举，请在第50374行输入您想恢复捐款的月份。 | ||||||||||||||||||||||
| 如果您在受雇时未填写并发送2024年的CPT30表格，则您不能选择停止支付CPP供款 或撤销上一年按照此时间表对您2024年的自雇收入做出的选择。 |
||||||||||||||||||||||
Please specify prior year CPT30 or Schedule 8 election/revocation: |
||||||||||||||||||||||
| 选择或撤销 | ||||||||||||||||||||||
| 如果您在2024年有自雇收入，则从2024年开始的选举或撤销必须在2026年6月 15日或之前提交才能生效。 |
||||||||||||||||||||||
| 我选择在方框50372中输入的当月第一天停止为自己的自雇收入 | 月 | |||||||||||||||||||||
| 向加拿大退休金计划供款。 | 50372 | |||||||||||||||||||||
| 我选择在方框50372中输入的当月第一天停止为自己的自雇收入 | 月 |
|||||||||||||||||||||
| 向加拿大退休金计划供款。 | 50374 | |||||||||||||||||||||
| 5000-S8 E (24) | 第2页 | |||||||||||||||||||||
| Protected B when completed | ||||||||||||||||||||||
| Part 2 – Number of months to use for your CPP contributions calculation | ||||||||||||||||||||||
| Enter "12" on line A below unless any of the following conditions apply: | ||||||||||||||||||||||
| a) | 您在2024年年满18岁。在A行输入您年满18个月后的年份中的月数。 | |||||||||||||||||||||
| b) | You were receiving a CPP or QPP disability pension for all of 2024. Enter "0" on line A. If you started or stopped receiving a CPP or QPP disability pension in 2024, enter the number of months you were not receiving a disability pension on line A |
|||||||||||||||||||||
| c) | You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension and you elected to stop paying CPP contributions in 2024. Enter the number of months in the year, up to and including the month you made the election, on line A. If you had self-employment income in 2024 and entered a month on line 50372 of Part 1, enter on line A the number of months in the year prior to the month that you entered on line 50372 |
|||||||||||||||||||||
| d) | You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension, elected to stop paying CPP contributions in a previous year, and have not revoked that election. Enter "0" on line A |
|||||||||||||||||||||
| e) | You were 65 to 70 years of age in 2024 receiving a CPP or QPP retirement pension, elected to stop paying CPP contributions in a previous year, and revoked that election in 2024. Enter the number of months in the year after the month you revoked the election on line A. If you had self-employment income in 2024 and entered a month on line 50374 of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374 |
|||||||||||||||||||||
| f) | You turned 70 years of age in 2024 and did not elect to stop paying CPP contributions. Enter the number of months in the year, up to and including the month you turned 70 years of age, on line A |
|||||||||||||||||||||
| g) | You were 70 years of age or older for all of 2024. Enter "0" on line A | |||||||||||||||||||||
| h) | The individual died in 2024. Enter the number of months in the year, up to and including the month the individual died, on line A |
|||||||||||||||||||||
| If more than one condition above applies to you, calculate the number of months based on the combined conditions and enter the result on line A. |
||||||||||||||||||||||
| Enter the number of months that CPP applied in 2024. | A | |||||||||||||||||||||
| Monthly proration for 2024 | ||||||||||||||||||||||
| Number of months |
Additional maximum pensionable earnings |
Maximum pensionable earnings |
Maximum basic exemption |
Maximum amount subject to second additional contributions |
||||||||||||||||||
| 1 | $6,100.00 | $5,708.33 | $291.67 | $391.67 | ||||||||||||||||||
| 2 | $12,200.00 | $11,416.67 | $583.33 | $783.33 | ||||||||||||||||||
| 3 | $18,300.00 | $17,125.00 | $875.00 | $1,175.00 | ||||||||||||||||||
| 4 | $24,400.00 | $22,833.33 | $1,166.67 | $1,566.67 | ||||||||||||||||||
| 5 | $30,500.00 | $28,541.67 | $1,458.33 | $1,958.33 | ||||||||||||||||||
| 6 | $36,600.00 | $34,250.00 | $1,750.00 | $2,350.00 | ||||||||||||||||||
| 7 | $42,700.00 | $39,958.33 | $2,041.67 | $2,741.67 | ||||||||||||||||||
| 8 | $48,800.00 | $45,666.67 | $2,333.33 | $3,133.33 | ||||||||||||||||||
| 9 | $54,900.00 | $51,375.00 | $2,625.00 | $3,525.00 | ||||||||||||||||||
| 10 | $61,000.00 | $57,083.33 | $2,916.67 | $3,916.67 | ||||||||||||||||||
| 11 | $67,100.00 | $62,791.67 | $3,208.33 | $4,308.33 | ||||||||||||||||||
| 12 | $73,200.00 | $68,500.00 | $3,500.00 | $4,700.00 | ||||||||||||||||||
| Note: If you started receiving CPP retirement benefits in 2024, your amount of basic exemption may be prorated by the CRA. | ||||||||||||||||||||||
| Enter the corresponding amounts from the monthly proration table above using the number of months from line A. | ||||||||||||||||||||||
| Your additional maximum pensionable earnings for 2024 | (maximum $73,200) | B | ||||||||||||||||||||
| Your maximum pensionable earnings for 2024 | (maximum $68,500) | C | ||||||||||||||||||||
| Your maximum basic exemption for 2024 | (maximum $3,500) | D | ||||||||||||||||||||
| Your maximum amount subject to second additional contributions for 2024 | (maximum $4,700) | E | ||||||||||||||||||||
| 5000-S8 E (24) | 第3页 | |||||||||||||||||||||
CPT30 election of current year Did the taxpayer complete a Form CPT30 in current tax year to elect to stop contributing to the CPP? If so, please provide CPP30 election effective date: |
CPT30 revocation of current year Did the taxpayer complete a valid CPT30 revocation during the current tax year and the revocation is to revoke a prior election of stopping contribution to the CPP? If so, please provide CPP30 revocation made date: |
|||||||||||||||||||||