| Protected B when completed | |||||||||||||||||||||
Part 2 – Determine the number of months for the CPP and QPP contributions calculation |
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| To calculate your contributions, you need to determine the number of months during which the rules for CPP and QPP apply to you in 2020. |
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| Enter 12 in both box A and box B unless any of the situations below apply. | |||||||||||||||||||||
| Box A – CPP: | |||||||||||||||||||||
| • | If you turned 18 years of age in 2020, enter the number of months in the year after the month you turned 18. | ||||||||||||||||||||
| • | If for all of 2020, you were receiving a CPP or QPP disability pension, enter "0". If you started or stopped receiving a CPP or QPP disability pension in 2020, enter the number of months during which you were not receiving a disability pension. |
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| • | If you were 65 to 70 years of age in 2020, you were receiving a CPP or QPP retirement pension, and you elected to stop paying CPP contributions in 2020, enter the number of months in the year up to and including the month you made the election. If you had self-employment income in 2020 and have an entry in box 50372 of Part 1, enter the number of months in the year prior to the month you entered in box 50372 of Part 1. |
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| • | If you were 65 to 70 years of age in 2020, you were receiving a CPP or QPP retirement pension, you elected to stop paying CPP contributions in a prior year, and you have not revoked that election, enter "0". |
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| • | If you were 65 to 70 years of age in 2020, you were receiving a CPP or QPP retirement pension, you elected to stop paying CPP contributions in a prior year, and you revoked that election in 2020, enter the number of months in the year after the month you revoked the election. If you had self-employment income in 2020 and have an entry in box 50374 of Part 1, enter the number of months in the year after and including the month you entered in box 50374 of Part 1. |
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| • | If you turned 70 years of age in 2020 and you 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. |
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| • | If for all of 2020 you were 70 years of age or older, enter "0". | ||||||||||||||||||||
| • | If the individual died in 2020, enter the number of months in the year up to and including the month the individual died. | ||||||||||||||||||||
| Enter the number of months during which the CPP applies in 2020. | A | ||||||||||||||||||||
| Box B – QPP: | |||||||||||||||||||||
| • | If you turned 18 years of age in 2020, enter the number of months in the year after the month you turned 18. | ||||||||||||||||||||
| • | If for all of 2020, you were receiving a CPP or QPP disability pension, enter "0". If you started or stopped receiving a CPP or QPP disability pension in 2020, enter the number of months during which you were not receiving a disability pension. |
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| • | If the individual died in 2020, enter the number of months in the year up to and including the month the individual died. | ||||||||||||||||||||
| Enter the number of months during which the QPP applies in 2020. | B | ||||||||||||||||||||
| Note the following: | |||||||||||||||||||||
| • | Do not enter a number greater than 12 in box A and box B. | ||||||||||||||||||||
| • | The number of months entered in box A and box B will be the same unless you elected to stop paying CPP contributions, you revoked such an election in the year, or you are 70 years old or older. |
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| • | The number you enter in box A cannot be more than the number of months you enter in box B. | ||||||||||||||||||||
| Monthly proration table for 2020 | |||||||||||||||||||||
| Applicable number of months |
Line 1 and 2 of Part 3 Maximum CPP/QPP pensionable earnings |
Line 13 and 26 of Part 3 Maximum basic CPP/QPP exemption(1) |
Applicable number of months |
Line 1 and 2 of Part 3 Maximum CPP/QPP pensionable earnings |
Line 13 and 26 of Part 3 Maximum basic CPP/QPP exemption(1) |
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| 1 | $4,891.67 | $291.67 | 7 | $34,241.67 | $2,041.67 | ||||||||||||||||
| 2 | $9,783.33 | $583.33 | 8 | $39,133.33 | $2,333.33 | ||||||||||||||||
| 3 | $14,675.00 | $875.00 | 9 | $44,025.00 | $2,625.00 | ||||||||||||||||
| 4 | $19,566.67 | $1,166.67 | 10 | $48,916.67 | $2,916.67 | ||||||||||||||||
| 5 | $24,458.33 | $1,458.33 | 11 | $53,808.33 | $3,208.33 | ||||||||||||||||
| 6 | $29,350.00 | $1,750.00 | 12 | $58,700.00 | $3,500.00 | ||||||||||||||||
| (1) If you started receiving CPP retirement benefits in 2020, your basic exemption may be prorated by the CRA. | |||||||||||||||||||||
| RC381 E (20) | Page 3 of 10 | ||||||||||||||||||||