If you entered an amount on line 98, 98.1 and, if applicable, 98.2 of your return and you meet either of the following conditions, complete Part B of Schedule U to calculate your deduction:

• You earned only employment income in Québec.
• You earned both employment income and self-employment income or income as a person responsible for a family-type resource or an intermediate resource, you elected to stop making QPP contributions in a previous year or in 2025 for all of 2025 in respect of your self-employment income or your activities as a person responsible for a family-type resource or an intermediate resource, and the election is in effect for the entire year.

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.