*** Transcriber's Note: Please set your synthesizer to read most punctuation. 
When you encounter the caret sign at the end of the line, please enter the 
applicable information, if necessary. *** 
 
Canada Revenue Agency 
 
T2204 E (11) (Front) 
 
Employee Overpayment of 2011 Canada Pension Plan Contributions and 2011 
Employment Insurance Premiums 
 
Complete Section A in Part 1 to determine any overpayment of Canada Pension 
Plan (CPP) or Quebec Pension Plan (QPP) contributions made through employment 
if you had no self-employment earnings and you were not a resident of Quebec 
on December 31, 2011. 
 
However, if you worked in Quebec, or if you worked in Quebec and in a 
province other than Quebec in 2011, and you were either 70 years of age or 
older, or you received a CPP or QPP retirement pension, complete Section B in 
Part 1 on the next page. Do not complete Section A in Part 1. 
 
Note: If the individual died in 2011, complete Section A in Part 1. 
 
Do not complete this form if you were a resident of Quebec on December 31, 
2011, and you made CPP or QPP contributions. See line 452 in your Quebec 
provincial income tax guide. 
 
Complete Part 2 on the next page to determine any overpayment of Employment 
Insurance (EI) premiums paid through employment. 
 
Part 1 - Calculating your Canada Pension Plan overpayment 
 
Section A - Read the above instructions to determine if you should complete 
this section. 
 
If any of the following situations apply to you, read the instructions below 
and if applicable, use the table below to determine the maximum 
amounts for lines 1, 2, 3, and 5: 
 
- If throughout 2011, you were over 70 years of age or you received CPP or 
QPP retirement pension, enter "0" at line 1. 
 
- If you turned 18 years of age in 2011, use the number of months in the year 
after the month you turned 18 years of age. 
 
- If you turned 70 years of age in 2011, use the number of months in the year 
up to and including the month you turned 70 years of age. 
 
- If you received, or were entitled to receive a CPP or QPP retirement 
pension, or a CPP or QPP disability pension for part of 2011, use the number 
of months in the year you did not or were not entitled to receive the 
pension. 
 
- If the individual died in 2011, use the number of months in the year up to 
and including the month the individual died. 
 
Line 1: Total CPP/QPP pensionable earnings (box 26 or, if blank, box 14 of 
your T4 slips) (maximum $48,300) = ^
 
Line 2: Basic CPP/QPP exemption (maximum $3,500) ^
 
Line 3: Earnings subject to contribution: line 1 minus line 2 (if negative, 
enter "0") (maximum $44,800) = ^
 
Line 4: Total CPP/QPP contributions deducted (from boxes 16 and 17 of your T4 
slips) ^
 
Line 5: Required contribution: multiply line 3 by 4.95%. (maximum $2,217.60) 
^
 
Line 6: Line 4 minus line 5 (if negative, enter "0") Canada Pension Plan 
overpayment = ^
 
If the amount from line 6 is positive, enter it on line 448 of your return. 
If negative, you can choose to make additional CPP contributions. See "Making 
additional CPP contributions" on page 36 of the General Income Tax and 
Benefit Guide. Enter the amount from line 4 or 5, whichever is less, on line 
308 of Schedule 1 and, if it applies, on line 5824 of Form 428. 
 
Monthly proration table for 2011 
 
*** Transcriber's Note: The following chart is set-up in 5 columns, labelled 
as: Column 1: Applicable number of months; column 2: Line 1 or Line 7 Maximum 
amount of total CPP/QPP pensionable earnings; column 3: Line 2 Maximum amount 
of basic CPP/QPP exemption; column 4: Line 3 Maximum amount of earnings 
subject to contribution; column 5: Line 5 Maximum amount of required 
contribution. *** 
 
Applicable number of months 1 
Line 1 or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$4,025.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $291.66 
Line 3: Maximum amount of earnings subject to contribution: $3,733.34 
Line 5: Maximum amount of required contributions: $184.80 
 
Applicable number of months 2 
Line 1 or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$8,050.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $583.33 
Line 3: Maximum amount of earnings subject to contribution: $7,466.67 
Line 5: Maximum amount of required contributions: $369.60 
 
Applicable number of months 3: 
Line 1 or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$12,075.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $875.00 
Line 3: Maximum amount of earnings subject to contribution: $11,200.00 
Line 5: Maximum amount of required contributions: $554.40 
 
Applicable number of months 4: 
Line: 1 or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$16,100.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $1,166.66 
Line 3: Maximum amount of earnings subject to contribution: $14,933.34 
Line 5: Maximum amount of required contributions: $739.20 
 
Applicable number of months 5: 
Line 1 or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$20,125.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $1,458.33 
Line 3: Maximum amount of earnings subject to contribution: $18,666.67 
Line 5: Maximum amount of required contributions: $924.00 
 
Applicable number of months 6: 
Line 1: or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$24,150.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $1,750.00 
Line 3: Maximum amount of earnings subject to contribution: $22,400.00 
Line 5: Maximum amount of required contributions: $1,108.80 
 
Applicable number of months 7: 
Line 1: or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$28,175.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $2,041.66 
Line 3: Maximum amount of earnings subject to contribution: $26,133.34 
Line 5: Maximum amount of required contributions: $1,293.60 
 
Applicable number of months 8: 
Line 1: or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$32,200.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $2,333.33 
Line 3: Maximum amount of earnings subject to contribution: $29,866.67 
Line 5: Maximum amount of required contributions: $1,478.40 
 
Applicable number of months 9: 
Line 1 :or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$36,225.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $2,625.00 
Line 3: Maximum amount of earnings subject to contribution: $33,600.00 
Line 5: Maximum amount of required contributions: $1,663.20 
 
Applicable number of months 10: 
Line 1: or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$40,250.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $2,916.66 
Line 3: Maximum amount of earnings subject to contribution: $37,333.34 
Line 5: Maximum amount of required contributions: $1,848.00 
 
Applicable number of months 11: 
Line 1: or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$44,275.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $3,208.33 
Line 3: Maximum amount of earnings subject to contribution: 41,066.67 
Line 5: Maximum amount of required contributions: $2,032.80 
 
Applicable number of months 12: 
Line 1 or Line 7 Maximum amount of total CPP/QPP pensionable earnings: 
$48,300.00 
Line 2: Maximum amount of basic CPP/QPP exemption: $3,500.00 
Line 3: Maximum amount of earnings subject to contribution: $44,800.00 
Line 5: Maximum amount of required contributions: $2,217.60 
 
Part 1 Section B on the next page 
 
 
T2204 E (11) (Back) 
 
Part 1 - Calculating your Canada Pension Plan overpayment 
 
Section B - Complete this section only if you worked in Quebec, or if you 
worked in Quebec and in a province other than Quebec in 2011, and you were 
either 70 years of age or older, or you received a CPP or QPP retirement 
pension. 
 
If any of the following situations apply to you, determine the amount to 
enter at line 7 as follows: 
 
- If throughout 2011, you were over 70 years of age or you received CPP or 
QPP retirement pension, enter "0" at line 7. 
 
- If you turned 70 years of age in 2011, use the monthly proration table on 
the previous page to determine the maximum amount for line 7 by using the 
number of months in the year up to and including the month you turned 70 
years of age. 
 
- If you received, or were entitled to receive a CPP or QPP retirement 
pension, or a CPP or QPP disability pension for part of 2011, use the monthly 
proration table on the previous page to determine the maximum amount for line 
7 by using the number of months in the year you did not or were not entitled 
to receive the pension. 
 
Line 7: Total CPP pensionable earnings (box 26 or, if blank, box 14 of your 
T4 slips where the province of employment is not Quebec) or the maximum 
amount as per above instructions, whichever is less. CPP pensionable earnings 
^
 
Line 8: Total QPP pensionable earnings (box 26 or, if blank, box 14 of your 
T4 slips where the province of employment is Quebec) QPP pensionable earnings 
^
 
Line 9: Add lines 7 and 8. Total CPP/QPP pensionable earnings (maximum 
$48,300) = ^
 
Line 10: Basic CPP/QPP exemption 3,500.00 
 
Line 11: Earnings subject to contribution: line 9 minus line 10 (if negative, 
enter "0") (maximum $44,800) = ^
 
Line 12: Total CPP and QPP contributions deducted (from boxes 16 and 17 of 
your T4 slips) ^
 
Line 13: Required contribution: multiply line 11 by 4.95% (maximum $2,217.60) 
^
 
Line 14: Line 12 minus line 13 (if negative, enter "0") Canada Pension Plan 
overpayment = ^
 
If the amount from line 14 is positive, enter it on line 448 of your return. 
 
Enter the amount from line 12 or 13, whichever is less, on line 308 of 
Schedule 1 and, if it applies, on line 5824 of Form 428. 
 
Complete Part 2 to determine any overpayment of Employment Insurance (EI) 
premiums paid through employment. To be refunded, the amount of the EI 
overpayment has to be more than $1. Do not complete Part 2 if you were a 
resident of Quebec on December 31, 2011, and you have to complete Schedule 
10. 
 
Part 2 - Calculating your Employment Insurance overpayment 
 
Line 1: Total EI insurable earnings (box 24 or, if blank, box 14 of your T4 
slips) (maximum $44,200. If $2,000 or less, enter "0".) ^ 
 
Line 2: Total premiums deducted: Residents of other than Quebec (from box 18 
and box 55 of your T4 slips) Quebec residents (from box 18 of your T4 slips) 
^
 
Line 3: Line 1 minus $2,000 (if negative, enter "0") ^
 
Line 4: Line 2 minus line 3 (if negative, enter "0") = ^
 
Line 5: Total premiums deducted: Residents of other than Quebec (from box 18 
and box 55 of your T4 slips) Quebec residents (from box 18 of your T4 slips) 
^
 
Line 6: Required premium: Residents of other than Quebec (multiply line 1 by 
1.78%) (maximum $786.76) Quebec residents (multiply line 1 by 1.41%) (maximum 
$623.22) ^
 
Line 7: Line 5 minus line 6 (if negative, enter "0") = ^
 
Line 8: Enter the amount from line 4 or line 7, whichever is greater. 
Employment Insurance overpayment ^
 
Enter the amount from line 8 on line 450 of your return only if it is more 
than $1. 
 
Enter the amount from line 3, 5, or 6, whichever is least, on line 312 of 
Schedule 1 and, if it applies, on line 5832 of Form 428. 
 
Privacy Act, Personal Information Bank number CRA PPU 005