Contributions and Premiums Payable by a Self-Employed Person or a Member of a Partnership
The premiums and contributions are based on the net income of the business carried on directly by you or by a partnership of which you are a member.
As a self-employed person or member of a partnership, you must pay your QPIP premiums and QPP contributions either:
- when filing your income tax return
- when making instalment payments (if applicable)
Persons responsible for a family-type resource or an intermediate resource who receive an RL-29 slip must pay QPP contributions and QPIP premiums.