Have you contributed too much?

You may have contributed too much to the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP), even if you contributed $2,217.60 or less. Here are a few examples:

• In 2011, you may have been a CPP participant and either turned 18 or 70 years of age, or received a CPP retirement or disability pension.
  
  Note
  If you were also a QPP participant and either turned 70 years of age or received a CPP or QPP retirement pension, you may not have an overpayment.
  
• In 2011, you may have been a QPP participant and either turned 18 years of age or received a QPP disability pension.
  
• From all your T4, Statement of Remuneration Paid slips for 2011, the total of amounts shown in box 14 may be more than the total of amounts shown in box 26. If box 26 of one of the slips is blank, use the amount in box 14.

You can calculate your overpayment using Form T2204, Employee Overpayment of 2011 Canada Pension Plan Contributions and 2011 Employment Insurance Premiums.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, Schedules
• Form T2204, Employee Overpayment of Canada Pension Plan Contributions and Employment Insurance Premiums
• T4, Statement of Remuneration Paid