457 – Québec parental insurance plan (QPIP) overpayment
If the total of your net business income, your employment income subject to the QPIP 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.
If the amount on line 97 is more than $402.39 enter the overpayment (that is, the excess) on line 457. You may have made an overpayment even if the amount you entered on line 97 is less than $402.39. If this is the case, we will calculate the overpayment for you.
Make sure you enter, on line 97 of your return, the total amount of QPIP premiums shown in box H of your RL-1 slip(s).