Schedule 8(Page 5-9) - fill out and auto calculate/complete form online

Protected B when completed

Part 3 – Contributions on self-employment income and other earnings only (no employment income)

Net business income:
amount from line 30 of Schedule U of your Revenu Québec Income Tax Return

(if negative, enter "0")

50371

Income you want to make optional contributions on:

amount from line 32 of Schedule U of your Revenu Québec Income Tax Return

50373

QPP pensionable earnings: line 1 plus line 2 (if negative, enter "0")

Enter whichever is less: amount from line 3 or line B of Part 1.

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Amount from line C of Part 1

–

Earnings subject to second additional contributions:

Line 4 minus line 5 (if negative, enter "0")

►

–

Line 4 minus line 6 (if negative, enter "0")

Amount from line D of Part 1

–

Earnings subject to base and first additional contributions:

Line 7 minus line 8 (if negative, enter "0")

(maximum $65,000)

Tax credit and deduction for QPP contributions on self-employment income and other earnings

Required base contributions on QPP pensionable earnings:

amount from line 9

x 10.8% =

(maximum $7,020)

Required first additional contributions on QPP pensionable earnings:

amount from line 9

x 2% = (maximum $1,300)

Required second additional contributions on QPP pensionable earnings:

amount from line 6

x 8% = (maximum $376)

Line 11 plus line 12

Base QPP 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% =

Deduction for QPP contributions on self-employment income and other earnings:
Line 13 plus line 14

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

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Page 5 of 9

Protected B when completed

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

employment income

Net business income:
amount from line 30 of Schedule U of your Revenu Québec Income Tax Return

(if negative, enter "0")

50371

Income you want to make optional contributions on:

amount from line 32 of Schedule U of your Revenu Québec Income Tax Return

50373

Line 1 plus line 2

Total actual base and first additional contributions from line 8 of Part 2

If the amount from line 22 of Part 2 is positive, complete lines 5 to 7.
If not, enter "0" on line 7 and continue at line 8.

Amount from line 4

Amount from line 13 of Part 2

–

Line 5 minus line 6

(if negative, enter the amount from line 6 on line 8, and continue at line 9)

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–

Line 4 minus line 7 (if negative, enter "0")

Amount from line 8

x 15.625 =

Total actual second additional contributions from line 14 of Part 2

If the amount from line 26 of Part 2 is positive, complete lines 11 to 13.
If not, enter "0" on line 13 and continue at line 14.

Amount from line 10

Amount from line 15 of Part 2

–

Line 11 minus line 12
(if negative, enter the amount from line 12

on line 14 and continue at line 15)

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–

Line 10 minus line 13 (if negative, enter "0")

Amount from line 14

÷ 4% =

Line 9 plus line 15

If the amount from line 26 of Part 2 is negative or "0", complete lines 17 to 19.
If not, enter "0" on line 19 and continue at line 20.

If line 25 of Part 2 is negative:

Enter the amount from line 25 of Part 2 as a positive amount.

If line 22 of Part 2 is positive, enter whichever is less:

amount from line 22 of Part 2 or line 17. If not, enter "0".

Amount from line 18

÷ 4% =

Amount from line 3

Amount from line 2 of Part 2

Line 20 plus line 21

Amount from line C of Part 1

Amount from line D of Part 1

–

Line 23 minus line 24 (if negative, enter "0")

(maximum $65,000)

Amount from line 9

–

Line 25 minus line 26 (if negative, enter "0")

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Protected B when completed

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

employment income (continued)

Enter whichever is less: amount from line 3 or line 27.

If the amount from line 1 of Part 2 is less than line 24, complete lines 29 to 35.
If not, enter "0" on line 35 and continue at line 36.

Amount from line 24

Amount from line 1 of Part 2

–

Line 29 minus line 30

(if negative, enter "0" on lines 31 and 35, and continue at line 36)

Amount from line 3

Amount from line 25

–

Line 32 minus line 33 (if negative, enter "0")

►

–

Line 31 minus line 34 (if negative, enter "0")

►

–

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

Line 28 minus line 35 (if negative, enter "0")

If the amount from line 22 is more than line 23, complete lines 37 to 47.
If not, enter "0" on line 47 and continue at line 48.

Amount from line E of Part 1

Amount from line 15

Amount from line 19

Line 38 plus line 39

►

–

Line 37 minus line 40

Amount from line 3

Amount from line 31 (if any)

–

Line 42 minus line 43

Amount from line 36

–

Line 44 minus line 45

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

Enter whichever is less: amount from line 41 or line 46.

Note: If both of the amounts on lines 36 and 47 above are "0", return to Part 2 (page 4) and follow the instructions to
calculate your claim for the tax credit and deduction for the contributions on your employment income.

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

Required base contributions on QPP pensionable earnings:

amount from line 36

x 10.8% =

(maximum $7,020)

Required first additional contributions on QPP pensionable earnings:

amount from line 36

x 2% = (maximum $1,300)

Required second additional contributions on QPP pensionable earnings:

amount from line 47

x 8% = (maximum $376)

Line 49 plus line 50

►

Line 48 plus line 51

Amount from line 26 of Part 2 (if positive)

x 2 =

–

Line 52 minus line 53 (if negative, show in brackets) (1)

(1) If the amount from line 54 is negative, see line 452 of the Revenu Québec Guide to the Income Tax Return.

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Page 7 of 9

Protected B when completed

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

employment income (continued)

Amount from line 9 of Part 2

Amount from line 11 of Part 2

–

Line 55 minus line 56 (if negative, show in brackets)

Base QPP contributions through employment income:
If line 57 is positive or "0", enter the amount from line 56. If not, enter the amount from line 55.

Enter this amount (in dollars and cents) on line 30800 of your return.

Amount from line 10 of Part 2

Amount from line 12 of Part 2

–

Line 59 minus line 60 (if negative, show in brackets)

If line 61 is positive or "0", enter the amount from line 60 and continue at line 67.

If line 61 is negative:

Enter the amount from line 61 as a positive amount.

Enter the amount from line 59.

If line 57 is positive, enter whichever is less:

amount from line 57 or line 63. If not, enter "0".

Line 64 plus line 65

►

Amount from line 14 of Part 2

Amount from line 15 of Part 2

–

Line 67 minus line 68 (if negative, show in brackets)

If line 69 is positive or "0", enter the amount from line 68 and continue at line 75.

If line 69 is negative:

Enter the amount from line 69 as a positive amount.

Enter the amount from line 67.

If line 22 of Part 2 is positive, enter whichever is less:

Amount from line 22 of Part 2 or line 71. If not, enter "0".

Line 72 plus line 73

►

Deduction for QPP enhanced contributions on employment income:
Add lines 62, 66, 70, and 74 (whichever apply).

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

Base QPP 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 48

x 50% =

Amount from line 49

x 50% =

Line 76 plus line 77

Amount from line 26 of Part 2 if positive. If not, enter "0".

–

Line 78 minus line 79 (if negative, show in brackets)

Enter whichever is less:

amount from line 78 or line 79.

x 84.375% =

Amount from line 81

–

Amount A minus line 82

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Page 8 of 9

Protected B when completed

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

employment income (continued)

Amount from line 77

Amount from line 76

Amount from line 81

–

Line 85 minus line 86

►

Amount from line 77

Amount from line 83

–

Line 88 minus line 89

►

Amount from line 50

x 50% =

Amount from line 91

If line 80 is negative, enter it as a positive amount.
If line 80 is positive or "0", enter the amount from line 92 on line 94

and continue at line 95.

–

Line 92 minus line 93 (if negative, enter "0")

►

Deduction for QPP enhanced contributions on self-employment income and other earnings:
Add lines 84, 87, 90, 91, and 94.

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

See the privacy notice on your return.

5005-S8 E (24)

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