Line 223 - Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income

If you were not a resident of Quebec on December 31, 2011, this line does not apply to you.

If you were a resident of Quebec on December 31, 2011, you have to pay PPIP premiums if any of the following conditions apply:

• Your net self-employment income on lines 135 to 143 of your return is $2,000 or more.
• The total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more.

Completing your tax return

Complete Schedule 10 to calculate your PPIP premiums and attach it to your paper return. Under proposed changes, you can claim, on this line, 43.770% of the total of your PPIP premiums. Enter on line 223, in dollars and cents, the amount from line 7 of Schedule 10. Also, enter the same amount on your provincial income tax return for Quebec.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums

Related topics

• Quebec Parental Insurance Plan