96 and 96.2 – Canada Pension Plan (CPP) contribution
On line 96, enter the total of the base and first additional CPP contributions shown in:
- box B-1 of your RL-1 slips;
- box 16 of your T4 slips, if you did not receive any corresponding RL-1 slips.
On line 96.2, enter the total of the second additional CPP contributions shown in:
- box B-2 of your RL-1 slips;
- box 16A of your T4 slips, if you did not receive any corresponding RL-1 slips.
If you are 65 or older but younger than 70 and have either elected to stop contributing to the CPP or revoked such an election, you must enclose Canada Revenue Agency form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, with your income tax return (unless you complete your return using software).
Deduction for QPP and CPP contributions
If you entered an amount on lines 96 and, if applicable, 96.2, use form LE-35-V, Contribution and Deduction Related to the QPP or the CPP, to calculate the amount to enter on line 248.
Overpayment
You may have made an overpayment. If so, you can enter it on line 452. For more information, see the instructions for line 452.