Completing your tax return

Claim, in dollars and cents, at line 308 of Schedule 1, Federal Tax, the total of the Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) contributions shown in boxes 16 and 17 of your T4, Statement of Remuneration Paid slips. Do not enter more than $2,217.60.

If you contributed more than $2,217.60, or if you calculated an excess amount (read Have you contributed too much?), enter the excess amount on line 448 of your return. We will refund this overpayment to you or use it to reduce your balance owing. However, if you were a resident of Quebec on December 31, 2011, claim the overpayment on your provincial income tax return for Quebec.

Note
If you contributed to a foreign employer-sponsored pension plan or to a social security arrangement (other than a United States Arrangement), see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2011 - Non-United States Plans or Arrangements.

If you contributed to the QPP in 2011, but resided outside Quebec on December 31, 2011, treat those contributions as if you made them to the CPP. Attach to your paper return your RL- 1 Slip, Employment and other income.

Remember to claim the corresponding provincial or territorial non-refundable tax credit on line 5824 of your provincial or territorial Form 428.

Registered Indian

If you are a registered Indian, your income is not taxable but your T4 slip shows CPP contributions, you must report your contributions at line 308 of your Schedule 1. Do not forget to claim the corresponding provincial or territorial non-refundable tax credit on line 5824 of your provincial or territorial Form 428. If you lived in Quebec on December 31, 2011, you must claim this amount on your provincial tax return for Quebec.

Note
Income from employment or self-employment (a business) that is exempt from tax under section 87 of the Indian Act is also exempt from CPP contributions. However, an employer can elect to participate in the CPP. See Form CPT124, Application for Coverage of Employment of an Indian in Canada under the Canada Pension Plan whose income is exempt under the Income Tax Act.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, Schedules
• T4, Statement of Remuneration Paid
• Relevé 1, Revenus d'emploi et revenus divers
• Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2011 - Non-United States Plans or Arrangements
• Aboriginal Peoples