2. Deduction for QPP and CPP contributions and QPIP premiums on income from self-employment (Line 248)

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Deduction for QPP and CPP contributions

Income from self-employment

If you meet the following conditions, complete Work Chart 445 to determine the amount you can deduct:

  • You earned income from self-employment (line 27 of Schedule L).
  • You did not enter any amounts on lines 96 and 96.1.
  • The amount you entered on line 98 is less than $2,991.45.

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

Optional contribution on certain employment income

If the total CPP and QPP contributions (lines 96 and 98, respectively) you made as an employee in 2019 were less than $2,991.45, and you wish to increase your QPP benefits, you can make an additional contribution on all or part of the income reported on line 107 and on certain income included on line 101 (see “Optional contribution to the Québec Pension Plan (QPP)” in the instructions for line 101).

If you decide to make an additional contribution, check box 444 on your return and complete:

  • Work Chart 445, if you did not enter an amount on line 96 or line 96.1, or
  • form LE-35-V, Contribution and Deduction Related to the QPP or the CPP, if you entered an amount on line 96 or line 96.1. Do not enclose form LE-35-V with your return, but keep it in your files in case we ask for it.

Reduction of the maximum contribution

If, in 2019, you turned 18 or were entitled to a disability pension under the QPP or the CPP, contact us.

Indian

If you are an Indian and you earned income from employment entitling you to a deduction on line 293, see the instructions for line 445 and complete Work Chart 445 or form LE-35-V, Contribution and Deduction Related to the QPP or the CPP, as applicable.

However, if all of the employment or business income on which you choose to make an optional contribution entitles you to a deduction on line 293, you cannot claim a deduction for the optional contribution.

Special cases

  • If you are self-employed and all of the income you earned from carrying on a business entitles you to a deduction on line 297 (point 7, 9 or 12), you cannot claim a deduction for the QPP contribution you are required to make in relation to the business. If necessary, we will correct the amount you enter on line 248.
  • If you are a person responsible for a family-type resource or an intermediate resource and you received an RL-29 slip, you cannot claim a deduction for the QPP contribution you are required to make on the pensionable earnings you enter on line 40 of Schedule L. If you entered an amount on lines 1 and 3 of Work Chart 445 or on lines 94 and 96 of form LE-35-V, Contribution and Deduction Related to the QPP or the CPP, contact us.

Deduction for the QPIP premium

Income from self-employment

If you earned income from self-employment (line 27 of Schedule L) and the amount on line 97 is less than $402.39, complete Schedule R to determine the amount that you can enter on line 248.

Special cases

  • If you are self-employed and all of the income you earned from carrying on a business entitles you to a deduction on line 293 or line 297 (point 7, 9 or 12), you cannot claim a deduction for the premium you are required to pay in relation to the business. If necessary, we will correct the amount you enter on line 248.
  • If you are a person responsible for a family-type resource or an intermediate resource and you received an RL-29 slip, you cannot claim a deduction for the premium you are required to pay on the insurable earnings you enter on line 40 of Schedule L. If necessary, we will correct the amount you enter on line 248.

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