If you are a self-employed person, a member of a partnership or a person responsible for a family-type resource or an intermediate resource, you must pay QPIP premiums. The QPIP provides for the payment of benefits to a self-employed person who goes on maternity leave, paternity leave, parental leave or adoption leave during which he or she has no income.

A self-employed person's premiums are based on the net income of the business carried on by the individual (either directly or as an active member of a partnership).

As a self-employed person, member of a partnership or a person responsible for a family-type resource or an intermediate resource, you must pay your QPIP premiums either:

• when filing your income tax return
• when making instalment payments (if applicable)

For further information, consult the guide to the income tax return (TP-1.G-V), or the folder Instalment Payments of Income Tax (IN-105-V).