Do you want to contribute more?

You may not have contributed to the Canada Pension Plan (CPP) for certain income you earned through employment, or you may have contributed less than you were required. This can happen if any of the following apply:

• You had more than one employer in 2011.
• You had income, such as tips, from which your employer did not have to withhold contributions.
• You were in a type of employment not covered under CPP rules, such as casual employment.

Generally, if the total of your CPP and Quebec Pension Plan (QPP) contributions through employment, as shown in boxes 16 and 17 on your T4, Statement of Remuneration Paid slips, is less than $2,217.60 you can contribute 9.9% on any part of the income on which you have not already made contributions. The maximum income for 2011 for which you can contribute to the CPP is $48,300. Making additional contributions may increase the pension you receive later.

To make additional CPP contributions for 2011, and to calculate the amount, complete Schedule 8, CPP/QPP Contributions on Self-Employment and Other Earnings, and Form CPT20, Election to Pay Canada Pension Plan Contributions, and claim the appropriate amounts at line 222 and line 310 of Schedule 1, Federal Tax. Attach a copy of Schedule 8 and Form CPT20 to your paper return, or send Form CPT20 to us separately on or before June 15, 2013. This form lists the eligible employment income on which you can make additional CPP contributions.

Note
If you were a resident of Quebec on December 31, 2011, contact Revenu Québec to obtain more information on optional contributions to the QPP.

Tax-exempt employment income earned by a registered Indian - If you are an Indian, registered, or entitled to be registered under the Indian Act, with tax-exempt employment income, and there is no amount shown in box 16 or 17 of your T4 slip, you may also be able to contribute to the CPP on this income.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, Schedules
• Form CPT20, Election to Pay Canada Pension Plan Contributions
• T4, Statement of Remuneration Paid

Provincial and territorial government partners

• Revenu Québec