97 – Québec parental insurance plan (QPIP) premium

On line 97, enter the QPIP premium shown in box H of your RL-1 slip. If you received more than one RL-1 slip, enter the total of the amounts shown in box H of all your RL-1 slips.

Overpayment

If the amount on line 97 is more than $391.82, enter the overpayment (that is, the excess) on line 457 of your return.

You may have made an overpayment even if the amount you entered on line 97 is less than $391.82. If that is the case, we will enter the overpayment on line 457.

If the total of your employment income, your net business income and your insurable earnings as a person responsible for a family-type resource or an intermediate resource is less than $2,000, carry the amount from line 97 to line 457.

You worked outside Québec

If you worked outside Québec (in Canada or elsewhere), and you did not receive an RL-1 slip for that employment, complete Schedule R to find out whether you must pay a QPIP premium.

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