Schedule 8 Tax Form: CPP/QPP Contributions in Canada and in Québec

Who uses the CRA Schedule 8 tax form?

The CRA Schedule 8 form is used to calculate your Canada Pension Plan (CPP) and your QPP (Québec Pension Plan) contributions that you have made or that you have to make as an employee and the contributions you will be making for self-employment and other income.

You will use the CRA’s Schedule 8 if you are declaring self-employment income, if you had business or professional income from a partnership or if you chose to increase your CPP/QPP contributions at some point.

Do not use this schedule if any of your T4 slips have Quebec Pension Plan (QPP) contributions. Instead complete Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2014.

Why would I want to increase my CPP/QPP contributions?

You may want to include certain types of income, like tips not included on a T4 slip, on which you did not pay CPP/QPP.

If you had more than one employer, the total CPP/QPP withheld may not be enough. 

Please refer to the CRA Schedule 8 form for more information.