Available Tax Forms
○ All-in-one data center
○ Checklist
○ T4
○ T4A
○ T4A(OAS)
○ T4A(P)
○ T4E
○ T4PS
○ T4A-RCA
○ T4RIF
○ T4RSP
○ T5
○ T4FHSA
○ T3
○ T5007
○ T5008
○ T5013
○ RC210
● T1 GENERAL
● ON428
>>Show more forms
HomeTax calculator

Protected B when completed   
   
    Part 4 – Contributions on self-employment income and other earnings only (no employment income)  
       
     
    Pensionable net self-employment earnings: (1)    
    amount from line 12200 of your return plus line 29 of your return    1  
     
    Employment earnings not shown on a T4 slip that you are electing to pay additional    
    CPP contributions on (complete Form CPT20) 50373 +  2  
     
    CPP pensionable earnings:  
    Line 1 plus line 2 (if negative, enter "0")   =  3  
     
    Enter whichever is less: amount from line 3 or line B of Part 2.    ►  4  
     
    Amount from line C of Part 2   –  5  
    Earnings subject to second additional contributions:    
    Line 4 minus line 5 (if negative, enter "0")   =  ► –  6  
     
    Line 4 minus line 6 (if negative, enter "0")   =  7  
     
    Amount from line D of Part 2   –  8  
    Earnings subject to base and first additional contributions:    
    Line 7 minus line 8 (if negative, enter "0") (maximum $65,000)   =  9  
     
    Tax credit, contributions payable, and deduction for CPP contributions on self-employment income
and other earnings		  
     
    Required base contributions on CPP pensionable earnings:    
    amount from line 9 x 9.9% = (maximum $6,435)    10  
     
    Required first additional contributions on CPP pensionable earnings:    
    amount from line 9   x 2% = (maximum $1,300)    11  
    Required second additional contributions on CPP pensionable earnings:    
    amount from line 6   x 8% = (maximum $376)   +  12  
     
    Line 11 plus line 12   =  ► +  13  
     
    CPP contributions payable on self-employment income and other earnings:
Line 10 plus line 13		    
    Enter this amount (in dollars and cents) on line 42100 of your return.   =  14  
     
    Base CPP contributions on 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 10   x 50% =    15  
     
    Amount from line 13   +  16  
     
    Deduction for CPP contributions on self-employment income and other earnings:
Line 15 plus line 16		    
    Enter this amount (in dollars and cents) on line 22200 of your return.   = 17  
     
  (1) If applicable, self-employment earnings should be prorated according to the number of months (from line A of Part 2)
that the conditions a) to g) applied. Self-employment earnings are not prorated for condition h).		  
 
  5000-S8 E (24) Page 6 of 10  
 
Protected B when completed   
   
    Part 5 – Contributions on self-employment income and other earnings when you also have  
    employment income  
     
    Pensionable net self-employment earnings: (2)    
    amount from line 12200 of your return plus line 29 of your return    1  
     
    Employment earnings not shown on a T4 slip that you are electing to pay additional    
    CPP contributions on (complete Form CPT20) 50373 +  2  
     
    Employment earnings shown on a T4 slip that you are electing to pay additional    
    CPP contributions on (complete Form CPT20) 50399 +  3  
     
    Add lines 1 to 3.   =  4  
     
         
    Total actual base and first additional contributions from line 8 of Part 3    5  
     
    If the amount from line 22 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    6  
     
    Amount from line 13 of Part 3   –  7  
     
    Line 6 minus line 7       
    (if negative, enter the amount from line 7 on line 9 and continue at line 10)   = ► –  8  
     
    Line 5 minus line 8 (if negative, enter "0")   =  9  
     
    Amount from line 9     x 16.80672 =    10  
     
    Total actual second additional contributions from line 14 of Part 3    11  
    If the amount from line 26 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    12  
     
    Amount from line 15 of Part 3   –  13  
     
    Line 12 minus line 13
(if negative, enter the amount from line 13		      
    on line 15, and continue at line 16)   = ► –  14  
     
    Line 11 minus line 14 (if negative, enter "0")   =  15  
     
    Amount from line 15     ÷ 4% =   +  16  
     
    Line 10 plus line 16   =  17  
     
    If the amount from line 26 of Part 3 is negative or "0", complete lines 18 to 20.
If not, enter "0" on line 20 and continue at line 21.		  
    If line 25 of Part 3 is negative:  
    Enter the amount from line 25 of Part 3 as a positive amount.    18  
    If line 22 of Part 3 is positive, enter whichever is less:    
    amount from line 22 of Part 3 or line 18. If not, enter "0".    19  
     
    Amount from line 19     ÷ 4% =    20  
     
    Amount from line 4    21  
     
    Amount from line 2 of Part 3   +  22  
     
    Line 21 plus line 22   =  23  
     
    Amount from line C of Part 2    24  
     
    Amount from line D of Part 2   –  25  
     
    Line 24 minus line 25 (if negative, enter "0") (maximum $65,000)   =  26  
     
    Amount from line 10   –  27  
     
    Line 26 minus line 27 (if negative, enter "0")   =  28  
     
  (2) If applicable, self-employment earnings should be prorated according to the number of months (from line A of Part 2) that
the conditions a) to g) applied. Self-employment earnings are not prorated for condition h).
   
  5000-S8 E (24)   Page 7 of 10  
 
Protected B when completed   
    Part 5 – Contributions on self-employment income and other earnings when you also have  
    employment income (continued)  
     
    Enter whichever is less: amount from line 4 or line 28.    29  
    If the amount from line 1 of Part 3 is less than line 25, complete lines 30 to 36.
If not, enter "0" on line 36 and continue at line 37.		  
     
    Amount from line 25    30  
     
    Amount from line 1 of Part 3   –  31  
     
    Line 30 minus line 31    
    (if negative, enter "0" on lines 32 and 36, and continue at line 37)   =  32  
     
    Amount from line 4    33  
     
    Amount from line 26   –  34  
     
    Line 33 minus line 34 (if negative, enter "0")   = ► –  35  
     
    Line 32 minus line 35 (if negative, enter "0")   = ► –  36  
     
    Self-employment income and other earnings subject to base and first additional contributions:    
    Line 29 minus line 36 (if negative, enter "0")   =  37  
     
    If the amount from line 23 is more than line 24, complete lines 38 to 48.
If not, enter "0" on line 48 and continue at line 49.		  
    Amount from line E of Part 2    38  
     
    Amount from line 16    39  
     
    Amount from line 20   +  40  
     
    Line 39 plus line 40   = ► –  41  
     
    Line 38 minus line 41   =  42  
     
    Amount from line 4    43  
     
    Amount from line 32 (if any)   –  44  
     
    Line 43 minus line 44   =  45  
 
    Amount from line 37   –  46  
     
    Line 45 minus line 46   =  47  
     
    Self-employment income and other earnings subject to second additional contributions:    
    Enter whichever is less: amount from line 42 or line 47.    48  
     
    Note: If both of the amounts on lines 37 and 48 above are "0", return to Part 3 (page 5) 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 37 x 9.9% = (maximum $6,435)    49  
     
    Required first additional contributions on CPP pensionable earnings:    
    amount from line 37 x 2% = (maximum $1,300)    50  
     
    Required second additional contributions on CPP pensionable earnings:    
    amount from line 48 x 8% = (maximum $376)   +  51  
     
    Line 50 plus line 51   =  ► +  52  
     
    Line 49 plus line 52   =  53  
     
    Amount from line 26 of Part 3 (if positive)     x 2 =   –  54  
     
    CPP contributions payable on self-employment income and other earnings:
Line 53 minus line 54. If positive, enter it (in dollars and cents) on line 42100 of your return		    
    and continue at line 57. If negative, show in brackets and continue at line 56.   =  55  
     
   
  5000-S8 E (24) Page 8 of 10  
 
Protected B when completed   
   
    Part 5 – Contributions on self-employment income and other earnings when you also have  
    employment income (continued)  
     
    CPP overpayment:  
    Enter the result of the following calculation (in dollars and cents) on line 44800 of your return:      
    amount from line 55 entered as a positive amount x 50% =    56  
     
    Amount from line 9 of Part 3    57  
     
    Amount from line 11 of Part 3   –  58  
     
    Line 57 minus line 58 (if negative, show in brackets)   =  59  
     
    Base CPP contributions through employment income:
If line 59 is positive or "0", enter the amount from line 58. If not, enter the amount from line 57.		    
    Enter this amount (in dollars and cents) on line 30800 of your return.    60  
     
    Amount from line 10 of Part 3    61  
     
    Amount from line 12 of Part 3   –  62  
     
    Line 61 minus line 62 (if negative, show in brackets)   =  63  
     
    If line 63 is positive or "0", enter the amount from line 62 and continue at line 69.    64  
     
    If line 63 is negative:  
    Enter the amount from line 63 as a positive amount.    65  
     
    Enter the amount from line 61.    66  
     
    If line 59 is positive, enter whichever is less:    
    amount from line 59 or line 65. If not, enter "0".   +  67  
     
    Line 66 plus line 67   = ► +  68  
     
    Amount from line 14 of Part 3    69  
     
    Amount from line 15 of Part 3   –  70  
     
    Line 69 minus line 70 (if negative, show in brackets)   =  71  
     
    If line 71 is positive or "0", enter the amount from line 70 and continue at line 77.   +  72  
    If line 71 is negative:  
    Enter the amount from line 71 as a positive amount.    73  
     
    Enter the amount from line 69.    74  
     
    If line 22 of Part 3 is positive, enter whichever is less:    
    Amount from line 22 of Part 3 or line 73. If not, enter "0".   +  75  
     
    Line 74 plus line 75   = ► +  76  
     
    Deduction for CPP enhanced contributions on employment income:
Add lines 64, 68, 72, and 76 (whichever apply).		      
    Enter this amount (in dollars and cents) on line 22215 of your return.   =  77  
     
    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 49 x 50% =    78  
     
    Amount from line 50 x 50% =   +  79  
     
    Line 78 plus line 79   =  80  
     
    Amount from line 26 of Part 3 if positive. If not, enter "0".   –  81  
     
    Line 80 minus line 81 (if negative, show in brackets)   =  82  
     
    Enter whichever is less:    
    amount from line 80 or line 81.    A x 83.1933% =    83  
     
    Amount from line 83   –  84  
     
    Amount A minus line 84   =  85  
     
   
  5000-S8 E (24) Page 9 of 10  
 
Protected B when completed   
    Part 5 – Contributions on self-employment income and other earnings when you also have  
    employment income (continued)  
     
    Amount from line 79    86  
     
    Amount from line 78    87  
     
    Amount from line 83   –  88  
     
    Line 87 minus line 88   = ► +  89  
     
    Amount from line 79    90  
     
    Amount from line 85   –  91  
     
    Line 90 minus line 91   = ► +  92  
     
    Amount from line 51     x 50% =   +  93  
     
    Amount from line 93    94  
     
    If line 82 is negative, enter it as a positive amount.
If line 82 is positive or "0", enter the amount from line 94 on line 96		    
    and continue at line 97.   –  95  
     
    Line 94 minus line 95 (if negative, enter "0")   = ► +  96  
     
    Deduction for CPP enhanced contributions on self-employment income and other earnings:
Add lines 86, 89, 92, 93, and 96.		      
    Enter this amount (in dollars and cents) on line 22200 of your return.   =  97  
     
See the privacy notice on your return.
   
  5000-S8 E (24) Page 10 of 10