Contributions and Premiums

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You must calculate the contributions and premiums below in both returns, taking into account your income subject to the contributions and premiums for the period covered by each return.

That said, you can choose to make QPP contributions on your income from self-employment in the return for the period following the bankruptcy while taking into account your income subject to the contribution for the entire calendar year. To do so:

  • check the box to that effect on line 21 of your return for the period before the bankruptcy; and
  • enter the contribution payable on line 445 of your return for the period following the bankruptcy (line 445).  

You must calculate the premium payable under the Québec prescription drug insurance plan (line 447) only in the return for the period following the bankruptcy. Then complete Schedule K as though you did not declare bankruptcy. We will calculate the amount of your contribution attributable to the period that follows the bankruptcy.

For more information, contact us.

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