RC381(Page 5-8) - fill out and auto calculate/complete form online

Protected B when completed

Part 3 – CPP/QPP contributions on employment income

Total CPP pensionable earnings from box 26 of all of your T4 slips where the province of

employment is not Quebec (maximum $73,200 per slip)

50339

Total QPP pensionable earnings from box 26 of all of your T4 slips where the province of

employment is Quebec (maximum $73,200 per slip)

50329

Line 1 plus line 2

Total pensionable earnings

Amount from line 1

Amount from line 3

Line 4 divided by line 5 (calculated to the fifth decimal place without rounding)

Amount from line C of Part 2 multiplied by the rate at line 6

Amount from line D of Part 2 multiplied by the rate at line 6

Amount from line E of Part 2 multiplied by the rate at line 6

Amount from line F of Part 2 multiplied by the rate at line 6

Earnings subject to CPP contributions:

Enter whichever is less: amount from line 1 or line 7.

If the amount from line 3 is more than the amount from line D of Part 2, complete lines 12 to 15.
If not, enter the amount from line 11 on line 16 and continue at line 17.

Amount from line 11

Amount from line 8

–

Line 12 minus line 13

Earnings subject to second additional CPP contributions:

Enter whichever is less: amount from line 10 or line 14.

–

Line 11 minus line 15

Amount from line 9

–

Earnings subject to base and first additional CPP contributions:

Line 16 minus line 17 (if negative, enter "0")

Total actual base and first additional contributions on CPP pensionable earnings from box 16

of all of your T4 slips

50340

•19

Actual base contributions on CPP pensionable earnings:

amount from line 19

x 83.1933% =

–

Actual first additional contributions on CPP pensionable earnings:

Line 19 minus line 20

Required base contributions on CPP pensionable earnings:

amount from line 18

x 4.95% =

(maximum $3,217.50)

Required first additional contributions on CPP pensionable earnings:

amount from line 18

x 1% =

(maximum $650.00)

Required base and first additional contributions on CPP pensionable earnings:

Line 22 plus line 23

Total actual second additional contributions on CPP pensionable earnings from box 16A of all

of your T4 slips

50341

•25

Required second additional contributions on CPP pensionable earnings:

amount from line 15

x 4% =

(maximum $188.00)

RC381 E (24)

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Protected B when completed

Part 3 – CPP/QPP contributions on employment income (continued)

Amount from line G of Part 2 minus the amount from line 7

Amount from line H of Part 2 minus the amount from line 8

Amount from line I of Part 2 minus the amount from line 9

Amount from line J of Part 2 minus the amount from line 10

Earnings subject to QPP contributions:

Enter whichever is less: amount from line 2 or line 27.

If the amount from line 3 is more than the amount from line H of Part 2, complete lines 32 to 35.
If not, enter the amount from line 31 on line 36 and continue at line 37.

Amount from line 31

Amount from line 28

–

Line 32 minus line 33

Earnings subject to second additional QPP contributions:

Enter whichever is less: amount from line 30 or line 34.

–

Line 31 minus line 35

Amount from line 29

–

Earnings subject to base and first additional QPP contributions:

Line 36 minus line 37 (if negative, enter "0")

Total actual base and first additional contributions on QPP pensionable earnings from box 17

of all of your T4 slips

50330

•39

Actual base contributions on QPP pensionable earnings:

amount from line 39

x 84.375% =

–

Actual first additional contributions on QPP pensionable earnings:

Line 39 minus line 40

Required base contributions on QPP pensionable earnings:

amount from line 38

x 5.4% =

(maximum $3,510.00)

Required first additional contributions on QPP pensionable earnings:

amount from line 38

x 1% =

(maximum $650.00)

Required base and first additional contributions on QPP pensionable earnings:

Line 42 plus line 43

Total actual second additional contributions on QPP pensionable earnings from box 17A

of all of your T4 slips

50331

•45

Required second additional contributions on QPP pensionable earnings:

amount from line 35

x 4% =

(maximum $188.00)

RC381 E (24)

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Protected B when completed

Part 3 – CPP/QPP contributions on employment income (continued)

Amount from line 20

Amount from line 40

Total actual base contributions: line 47 plus line 48

Amount from line 22

Amount from line 42

Total required base contributions: line 50 plus line 51

►

–

Line 49 minus line 52 (if negative, show in brackets)

Amount from line 21

Amount from line 41

Total actual first additional contributions:

Line 54 plus line 55

►

Amount from line 23

Amount from line 43

Total required first additional contributions:

Line 57 plus line 58

►

–

Line 56 minus line 59 (if negative, show in brackets)

►

Line 53 plus line 60 (if negative, show in brackets)

Amount from line 25

Amount from line 45

Total actual second additional contributions:

Line 62 plus line 63

►

Amount from line 26

Amount from line 46

Total required second additional contributions:

Line 65 plus line 66

►

–

Line 64 minus line 67 (if negative, show in brackets)

►

Line 61 plus line 68 (if negative, show in brackets)

If you are a resident of a province or territory other than Quebec and are self-employed or electing to pay additional
CPP contributions on other earnings, continue at Part 4.

If you are a resident of the province of Quebec and are self-employed or you want to make optional QPP contributions,
continue at Part 5.

If you are completing Part 4 or Part 5 and calculate that your self-employment income and other earnings subject to
contributions (lines 54 and 66 of Part 4 or lines 53 and 65 of Part 5) are "0," follow the instructions below.

Tax credit, deduction, and overpayment for CPP/QPP contributions through employment income

If your earnings subject to contributions are from employment income only and line 69 is:

•

positive, complete Part 3a on the next page

•

"0", complete Part 3b on the next page

•

negative, you may be able to pay additional CPP or QPP contributions. For residents of a province or territory
other than Quebec, see Form CPT20, Election to Pay Canada Pension Plan Contributions. For residents of the
province of Quebec, see line 445 of the Revenu Québec Guide to the Income Tax Return. If you choose to make
additional contributions, continue at Part 4 or 5, whichever applies. If you are choosing not to make additional
contributions, complete Part 3b below.

RC381 E (24)

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Protected B when completed

Part 3 – CPP/QPP contributions on employment income (continued)

Part 3a – Amount from line 69 is positive

Base contributions through employment income:
Enter the amount from line 52.

Enter this amount (in dollars and cents) on line 30800 of your return. ⁽²⁾

Enter the amount from line 59.

Enter the amount from line 67, if any.

Deduction for enhanced contributions on employment income:
Line 71 plus line 72

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

Overpayment:
Enter the amount from line 69.

Enter this amount (in dollars and cents) on line 44800 of your return. ⁽³⁾

Part 3b – Amount from line 69 is "0" or negative

Base contributions through employment income:
If line 53 is positive or "0", enter the amount from line 52. If not, enter the amount from line 49.

Enter this amount (in dollars and cents) on line 30800 of your return. ⁽²⁾

If line 60 is positive or "0", enter the amount from line 59 and continue at line 81.

If line 60 is negative:

Enter the amount from line 60 as a positive amount.

Enter the amount from line 56.

If line 53 is positive, enter whichever is less:

amount from line 53 or line 77. If not, enter "0".

Line 78 plus line 79

►

If line 68 is "0", enter the amount from line 67 (if any) and continue at line 86.

If line 68 is negative:

Enter the amount from line 68 as a positive amount.

Enter the amount from line 64.

If line 61 is positive, enter whichever is less:

amount from line 61 or line 82. If not, enter "0".

Line 83 plus line 84

►

Deduction for enhanced contributions on employment income:
Add lines 76, 80, 81, and 85 (whichever apply).

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

(2) If you are a resident of a province or territory other than Quebec, also enter this amount (in dollars and cents) on line 58240
of your provincial or territorial Form 428.

(3) If you are a resident of Quebec, see line 452 of the Revenu Québec Guide to the Income Tax Return.

RC381 E (24)

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