If you earned only employment income in Québec and you entered amounts on lines 98, 98.1 and, if applicable, 98.2 of your return, complete Part B of Schedule U to calculate the amount to enter on line 248 of your return.

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

If you entered an amount on line 96, 96.1 or 96.2 of your return, 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.