Provincial Parental Insurance Plan (PPIP)

If you were a resident of Quebec on December 31, 2009, 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; or
• the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more.

Complete Schedule 10 to calculate your PPIP premiums and attach it to your paper return. You can claim, on this line, 43.721% of the total of your PPIP premiums.