452 – Québec Pension Plan (QPP) or Canada Pension Plan (CPP) overpayment

You made only QPP contributions

If the amount you entered on line 98 is more than $2,797.20, enter the overpayment (that is, the excess), on line 452. You may have made an overpayment even if the amount on line 98 is less than $2,797.20. If this is the case, we will calculate the overpayment for you.

You made only CPP contributions

If the amount you entered on line 96 is more than $2,564.10, enter the overpayment (that is, the excess), on line 452. You may have made an overpayment even if the amount on line 96 is less than $2,564.10. If this is the case, we will calculate the overpayment for you.

You made both QPP and CPP contributions

If you entered an amount on lines 98 and 96, we will determine whether you made an overpayment and enter the amount of any overpayment on line 452 of your return.

If you completed form LE-35-V, QPP Contribution on Income from Self-Employment, in order to calculate the amount of the QPP contribution you are required to make on income from self-employment (line 445), enter on line 452 the amount from line 41 of form LE-35-V.

Important

Make sure that you have entered:

  • on line 96, the total CPP contributions shown on your RL slip(s) or other information slip(s);
  • on line 98, the total QPP contributions shown on your RL slip(s);
  • on line 96.1, the total pensionable earnings under the CPP shown on your RL slip(s) or other information slip(s);
  • on line 98.1, the total pensionable salary or wages under the QPP shown on your RL slip(s).

Form to enclose

If you are at least 65 but younger than 70 and you either elected to stop making CPP contributions or revoked such an election, enclose your Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election (Canada Revenue Agency form CPT30), with your return, unless you are filing your return using software.

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