98 and 98.2 – Québec Pension Plan (QPP) contribution
On line 98, enter the total of the base and first additional QPP contributions shown in box B.A of your RL-1 slips.
On line 98.2, enter the total of the second additional QPP contributions shown in box B.B of your RL-1 slips.
Election to stop making QPP contributions
If you are 65 or over but under 73 at the end of the year, you have employment income and you are receiving a QPP or Canada Pension Plan (CPP) retirement pension, you can elect to stop making QPP contributions by filing form RR-50-V, Election to Stop Contributing to the Québec Pension Plan, or Revocation of an Election. Send the completed form to us and give a copy to your employer.
Deduction for QPP and CPP contributions
If you entered an amount on lines 98 and, if applicable, 98.2, and you did not earn income from self-employment, complete Part B of Schedule U to calculate the amount to enter on line 248. If you earned income from self-employment, complete Part C of Schedule U 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.