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 $405.52 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 $405.52. 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).

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter