1. Deduction for QPP and CPP contributions on employment income (Line 248)

If you earned only employment income in Québec (line 98 or line 98.1 of your return), use Work Chart 248 to calculate your deduction.

However, if you earned income from self-employment (line 27 of Schedule L), see the instructions for point 2 instead.

If you entered an amount on line 96 or line 96.1, use form LE-35-V, Contribution and Deduction Related to the QPP or the CPP, to calculate your deduction. Do not enclose the form with your return, but keep it in your files in case we ask for it.

Personal exemption

Enter $3,500 on line 4 of Work Chart 248, unless any of the situations in the table below apply to you. In that case, multiply $3,500 by the applicable number of months and divide the result by 12.

Situation in 2019 Applicable number of months
You turned 18. Number of months between your birthday and the end of the year
You started receiving a disability pension under the QPP or the CPP. Number of months between the beginning of the year and the month you were declared disabled (including that month)
You stopped receiving a disability pension under the QPP or the CPP. Number of months between the last month for which you were entitled to the pension and the end of the year
You are completing the income tax return of a deceased person. Number of months between the beginning of the year and the month the person died (including that month)

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