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Quebec Pension Plan (QPP)

The Quebec Pension Plan (QPP) is an essential public insurance plan. The purpose of the QPP is to provide persons who work in Quebec and their families with basic financial protection in the event of retirement, death, or disability.

Contributions:
  • The QPP is financed by contributions from Quebec workers and employers.
  • The QPP Quebec employers deduct Quebec Pension Plan (QPP) contributions instead of CPP contributions.
Deductions:

You can claim, on line 222, half of the total of your Quebec Pension Plan (QPP) contributions, if any, from Schedule 8. You also may claim, on line 310, QPP contributions on self-employment and other earnings listed on Schedule 1, an amount for the other half. You can claim contributions you:

  • have to make on self-employment and limited or non-active partnership income;
  • choose to make on certain employment income; and
  • choose to make on your provincial income tax return for Quebec on certain employment income.

The amount of CPP or QPP contributions that you have to make, or choose to make, will depend on how much you have already contributed to the CPP or QPP as an employee, as shown in boxes 16 and 17 of your T4 slips.