Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings

You can claim, on this line, half of the total of your Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions, if any, from Schedule 8. You also can claim, on line 310 – CPP or QPP contributions on self-employment and other earnings on Schedule 1, an amount for the other half. You can claim contributions you:

• have to make on self-employment and limited or non-active partnership income;
• choose to make on certain employment income, see Making additional CPP contributions; and
• choose to make on your provincial income tax return for Quebec on certain employment income (see Revenu Québec).

The amount of CPP or QPP contributions that you have to make, or choose to make, will depend on how much you have already contributed to the CPP or QPP as an employee, as shown in boxes 16 and 17 of your T4 slips.

Completing your tax return

If you were not a resident of Quebec on December 31, 2005 :

• Complete Schedule 8 to calculate your CPP contributions. Enter on line 222 of your return and line 310 of your schedule 1 (in dollars and cents) the amount from line 11 of Schedule 8.
• Enter on line 421 of your return (in dollars and cents), the amount from line 10 of Schedule 8.

If you were a resident of Quebec on December 31, 2005 :

• Complete Schedule 8 (Quebec only) to calculate your QPP contributions. Enter on line 222 of your return and line 310 of your schedule 1 (in dollars and cents) the amount from line 10 of Schedule 8.
• Line 421 does not apply to you.

Note
We will prorate your CPP or QPP contribution and show the correct amount on your Notice of Assessment in certain situations, such as if, in 2005, you:

• were a CPP participant and either turned 18 or 70, or received a CPP retirement or disability pension; or
• were a QPP participant and either turned 18 or received a QPP disability pension.

Forms and publications

• General Income Tax and Benefit Guide
• Schedule 8, CPP Contributions on Self-employment and Other Earnings (except Quebec)
• Schedule 8, QPP Contributions on Self-employment and Other Earnings (Quebec only)

Related topics

• Lines 135 to 143 – Self-employment income
• Line 310 – CPP/QPP Contributions on Self-employment and Other Earnings
• Social Development Canada – CPP Benefits for the Self-employed
• Revenu Québec