445 – Québec Pension Plan (QPP) contribution on income from self-employment

Self-employed persons and persons responsible for a family-type resource or an intermediate resource

You must pay a QPP contribution on any income you earned from self-employment (line 27 of Schedule L) or as a person responsible for a family-type resource or an intermediate resource (line 40 of Schedule L, if you received an RL-29 slip; otherwise, line 27 of Schedule L).

To calculate the QPP contribution, complete:

  • Work Chart 445, if you did not enter an amount on line 96 or line 96.1 and the amount entered on line 98 is less than $2,797.20; or
  • form LE-35-V, QPP Contribution on Income from Self-Employment, if you entered an amount on line 96 or line 96.1. Do not enclose the form with your return but keep it for your files.

Optional contribution on certain employment income

If the CPP and QPP contributions (lines 96 and 98 of your return) you made as an employee in 2017 totaled less than $2,797.20 and you wish to increase your QPP benefits, you can, under certain conditions, make an additional contribution on all or a portion 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 want to make an additional contribution, check box 444 on your return and complete either:

  • Work Chart 445, if you did not enter an amount on line 96 or line 96.1; or
  • form LE-35-V, QPP Contribution on Income from Self-Employment, if you entered an amount on line 96 or line 96.1. Do not enclose the form with your return but keep it for your files.

Note, however, that the deadline for making an optional QPP contribution is June 15 of the second year following the year to which the contribution applies.

Reduction of the maximum contribution

If, in 2017, you turned 18 or were entitled to a disability pension under the QPP or CPP, contact us.

Indian

If you are an Indian, follow the instructions below when completing either Work Chart 445 or form LE 35-V.

  • On line 1 of Work Chart 445 or line 53 of form LE-35-V, include the net business income entitling you to a deduction on line 293, if you want to make a QPP contribution on that income.
  • On line 2 of Work Chart 445 or line 54 of form LE-35-V, include your pensionable earnings as a person responsible for a family-type resource or an intermediate resource that constitute income situated on a reserve or premises, if you want to make a QPP contribution on those earnings.
  • On line 3 of Work Chart 445 or line 55 of form LE-35-V, include the employment income entitling you to a deduction on line 293 of your return if no QPP contribution was withheld from that income and you want to make an optional QPP contribution on that income.

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