T2204 Tax Form: Employee Overpayment of CPP/QPP & EI Premiums

What is the T2204 tax form used for?

If you are an employee, you can use it to claim an overpayment of Canada Pension Plan (CPP) or Québec Pension Plan (QPP) contributions and Employment Insurance premiums. 

How can I overpay CPP, QPP or EI?

It usually happens when you change jobs and the premiums are calculated without taking into account the premiums that you have already paid. It can also happen if you work full time but only for part of the year. Premiums are then calculated as if your pay periods were spread out over the whole year. 

Who can use the CRA’s T2204?

Part 1 is for CPP or QPP overpayment: You fill out Section A if:

  • You have no self-employment earnings
  • You were not a resident of Québec on December 31 

You fill out Section B if a) or b) AND c) or d) describe your situation:

a) You worked in Québec
b) You worked in Québec and in another province or territory
c) You are 70 or older
d) You received CPP or QPP retirement pension benefits 

Part 2 is for EI overpayment (over $1):

Everyone fills out this part except Québec residents on December 31 and those who have to complete the Schedule 10 tax form. 

How can I find out the maximum CPP contribution rates?

Those rates change every year and you can find them on the CRA website 

How can I find out the maximum EI contribution rates?

Those rates depend on maximum insurable earnings. Those amounts change every year and you can find them on the Service Canada website.