5000-S8 (Page 1 of 10) Protected B when completed T1-2025 Schedule 8 Canada Pension Plan Contributions and Overpayment The Canada Pension Plan (CPP) was amended to provide for the enhancement of pensions. The enhancements are funded by additional contributions that began in January 2019. As of January 2024, a second additional CPP contribution is required on pensionable earnings that are more than the year's maximum pensionable earnings, but not more than the year's additional maximum pensionable earnings. CPP contributions consist of a base amount, first additional amount, and second additional amount. The contributions that you are required to make are determined by your total amount of pensionable earnings for the year. Your employer will have already deducted the contributions from your salary or wages. As a self-employed individual, you will calculate your required contributions (if any), including the base, first, and second additional amounts, on this schedule. For more information about the enhancements, go to canada.ca/cpp-enhancement. For more information about lines 22200, 22215, 30800, and 31000, go to canada.ca/fed-tax-information. Find out if this schedule is for you Complete this schedule to calculate your required 2025 CPP contributions and overpayment if both of the following apply: - You were a resident of a province or territory other than Quebec on December 31, 2025 - You have no earned income from the province of Quebec Attach a copy of this schedule to your paper return. Do not complete this schedule if any of your T4 slips show Quebec Pension Plan (QPP) contributions. Instead, complete Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments. Parts you have to complete Part 1 - Complete this part if you are: - electing to stop contributing to the CPP - revoking a prior election If not, leave this part blank. Part 2 - Complete this part to determine the number of months to use for your calculations in parts 3 to 5 (whichever apply to you). Part 3 - Complete this part if you are reporting employment income. If not, leave this part blank. Part 4 - Complete this part if you are reporting only self-employment income or other earnings you are electing to pay CPP contributions on. If not, leave this part blank. Part 5 - Complete this part if you are reporting both: - employment income (complete Part 3 first) - self-employment income or other earnings that you are electing to pay CPP contributions on If not, leave this part blank. 5000-S8 (Page 2 of 11) Part 1 - Election to stop contributing to the CPP or revocation of a prior election You were considered a CPP working beneficiary and were required to make CPP contributions in 2025 if you met all of the following conditions: - You were 60 to 70 years of age - You received a CPP or QPP retirement pension - You had employment income or self-employment income, or both However, if you were at least 65 years of age, but under 70 years of age, you can elect to stop paying CPP contributions. Employment income If you had employment income for 2025 and elected in 2025 to stop paying CPP contributions or revoked, in 2025, an election made in a previous year, you should have already completed and sent Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election, to the Canada Revenue Agency (CRA) and your employer(s). Self-employment income only If you had only self-employment income for 2025 and are electing in 2025 to stop paying CPP contributions on your self-employment earnings, enter the month in 2025 that you are choosing to start this election on line 50372 below. The date cannot be earlier than the month you turned 65 years of age and received a CPP or QPP retirement pension. For example, if you turned 65 in June, you can choose any month from June to December. If you choose the month of June, enter "06" on line 50372. If, in 2025, you are revoking an election made in a previous year on contributions on self-employment earnings, enter the month in 2025 that you are choosing to revoke this election on line 50374 below. Your election remains valid until you revoke it or turn 70 years of age. If you start receiving employment income (other than employment income earned in Quebec) in a future year, you will need to complete Form CPT30 in that year for your election to remain valid. Employment and self-employment income If you had both employment income and self-employment income in 2025 and wanted to elect to stop paying CPP contributions in 2025 or revoke, in 2025, an election made in a previous year, you should have completed Form CPT30 in 2025. An election made using Form CPT30 applies to all income from pensionable earnings, including self-employment earnings, as of the first day of the month after the date you gave this form to your employer. If you completed and sent Form CPT30 when you became employed in 2025, but your intent was to elect in 2025 to stop paying CPP contributions or revoke an election made in a previous year on your self-employment income before you became employed, enter the month you want to stop paying CPP contributions on line 50372. If you want to revoke, in 2025, an election made in a previous year, enter the month that you want to resume contributing to the CPP on line 50374. If you did not complete and send Form CPT30 for 2025 when you became employed, you cannot elect to stop paying CPP contributions or revoke an election made in a previous year on your self-employment earnings for 2025 on this schedule. Election or revocation If you had self-employment income in 2025, an election or a revocation that begins in 2025 must be made on or before June 15, 2027, to be valid. Line 50372: I elect to stop contributing to the CPP on my self-employment earnings on the first day of the month entered on line 50372. Month ^ Line 50374: I want to revoke an election made in a previous year to stop contributing to the CPP on my self-employment earnings and resume contributing to the CPP on the first day of the month entered on line 50374. Month ^ 5000-S8 (Page 3 of 11) Part 2 - Number of months to use for your CPP contributions calculation Enter "12" on line A below unless any of the following conditions apply: a) You turned 18 years of age in 2025. Enter the number of months in the year after the month you turned 18 on line A b) You were receiving a CPP or QPP disability pension for all of 2025. Enter "0" on line A. If you started or stopped receiving a CPP or QPP disability pension in 2025, enter the number of months you were not receiving a disability pension on line A c) You were 65 to 70 years of age in 2025 receiving a CPP or QPP retirement pension and you elected to stop paying CPP contributions in 2025. Enter the number of months in the year, up to and including the month you made the election, on line A. If you had self-employment income in 2025 and entered a month on line 50372 of Part 1, enter on line A the number of months in the year prior to the month that you entered on line 50372 d) You were 65 to 70 years of age in 2025 receiving a CPP or QPP retirement pension, elected to stop paying CPP contributions in a previous year, and have not revoked that election. Enter "0" on line A e) You were 65 to 70 years of age in 2025 receiving a CPP or QPP retirement pension, elected to stop paying CPP contributions in a previous year, and revoked that election in 2025. Enter the number of months in the year after the month you revoked the election on line A. If you had self-employment income in 2025 and entered a month on line 50374 of Part 1, enter on line A the number of months in the year after and including the month you entered on line 50374 f) You turned 70 years of age in 2025 and did not elect to stop paying CPP contributions. Enter the number of months in the year, up to and including the month you turned 70 years of age, on line A g) You were 70 years of age or older for all of 2025. Enter "0" on line A h) The individual died in 2025. Enter the number of months in the year, up to and including the month the individual died, on line A If more than one condition above applies to you, calculate the number of months based on the combined conditions and enter the result on line A. Box A: Enter the number of months that CPP applied in 2025.^ \\\ Monthly proration for 2025 *** Transcriber's Note: In print, the following tables is set-up in five columns. Column 1: Number of months; Column 2: Maximum pensionable earnings; Column 3: Maximum amount subject to second additional contributions; Column 4: Additional maximum pensionable earnings; Column 5: Maximum basic exemption. *** Number of months: 1 Maximum pensionable earnings: $5,941.67 Maximum amount subject to second additional contributions: $825.00 Additional maximum pensionable earnings: $6,766.67 Maximum basic exemption: $291.67 Number of months: 2 Maximum pensionable earnings: $11,883.33 Maximum amount subject to second additional contributions: $1,650.00 Additional maximum pensionable earnings: $13,533.33 Maximum basic exemption: $583.33 Number of months: 3 Maximum pensionable earnings: $17,825.00 Maximum amount subject to second additional contributions: $2,475.00 Additional maximum pensionable earnings: $20,300.00 Maximum basic exemption: $875.00 Number of months: 4 Maximum pensionable earnings: $23,766.67 Maximum amount subject to second additional contributions: $3,300.00 Additional maximum pensionable earnings: $27,066.67 Maximum basic exemption: $1,166.67 Number of months: 5 Maximum pensionable earnings: $29,708.33 Maximum amount subject to second additional contributions: $4,125.00 Additional maximum pensionable earnings: $33,833.33 Maximum basic exemption: $1,458.33 Number of months: 6 Maximum pensionable earnings: $35,650.00 Maximum amount subject to second additional contributions: $4,950.00 Additional maximum pensionable earnings: $40,600.00 Maximum basic exemption: $1,750.00 Number of months: 7 Maximum pensionable earnings: $41,591.67 Maximum amount subject to second additional contributions: $5,775.00 Additional maximum pensionable earnings: $47,366.67 Maximum basic exemption: $2,041.67 Number of months: 8 Maximum pensionable earnings: $47,533.33 Maximum amount subject to second additional contributions: $6,600.00 Additional maximum pensionable earnings: $54,133.33 Maximum basic exemption: $2,333.33 Number of months: 9 Maximum pensionable earnings: $53,475.00 Maximum amount subject to second additional contributions: $7,425.00 Additional maximum pensionable earnings: $60,900.00 Maximum basic exemption: $2,625.00 Number of months: 10 Maximum pensionable earnings: $59,416.67 Maximum amount subject to second additional contributions: $8,250.00 Additional maximum pensionable earnings: $67,666.67 Maximum basic exemption: $2,916.67 Number of months: 11 Maximum pensionable earnings: $65,358.33 Maximum amount subject to second additional contributions: $9,075.00 Additional maximum pensionable earnings: $74,433.33 Maximum basic exemption: $3,208.33 Number of months: 12 Maximum pensionable earnings: $71,300.00 Maximum amount subject to second additional contributions: $9,900.00 Additional maximum pensionable earnings: $81,200.00 Maximum basic exemption: $3,500.00 \\\ Note: If you started receiving CPP retirement benefits in 2025, your amount of basic exemption may be prorated by the CRA. Enter the corresponding amounts from the monthly proration table above using the number of months from line A. Line B: Your maximum pensionable earnings for 2025 (maximum $71,300) ^ Line C: Your maximum amount subject to second additional contributions for 2025 (maximum $9,900) ^ Line D: Your additional maximum pensionable earnings for 2025 (maximum $81,200) ^ Line E: Your maximum basic exemption for 2025 (maximum $3,500) ^ 5000-S8 (Page 4 of 11) Part 3 - Contributions and overpayment on employment income Line 1 and line 50339: Total CPP pensionable earnings from box 26 of all of your T4 slips (if box 26 is blank, enter the amount from box 14) (maximum $81,200 per slip) ^ Line 2: Enter whichever is less: amount from line D of Part 2 or line 1. ^ Line 3: Amount from line B of Part 2 ^ Earnings subject to second additional contributions: Line 4: Line 2 minus line 3 (if negative, enter "0") = ^ Line 5: Line 2 minus line 4 (if negative, enter "0") = ^ Line 6: Amount from line E of Part 2 ^ Earnings subject to base and first additional contributions: Line 7: Line 5 minus line 6 (if negative, enter "0") (maximum $67,800) =^ Line 8 and line 50340: Total actual base and first additional contributions on CPP pensionable earnings from box 16 of all of your T4 slips ^ Actual base contributions on CPP pensionable earnings: Line 9: amount from line 8 ^ multiplied by 83.1933% = ^ Actual first additional contributions on CPP pensionable earnings: Line 10: Line 8 minus line 9 = ^ Required base contributions on CPP pensionable earnings: Line 11: amount from line 7 ^ multiplied by 4.95% (maximum $3,356.10) = ^ Required first additional contributions on CPP pensionable earnings: Line 12: amount from line 7 ^ multiplied by 1% (maximum $678.00) = ^ Required base and first additional contributions on pensionable earnings: Line 13: Line 11 plus line 12 = ^ Line 14: Amount from line 9 ^ Line 15: Amount from line 11 ^ Line 16: Line 14 minus line 15 (if negative, show in brackets) = ^ Line 17: Amount from line 10 ^ Line 18: Amount from line 12 ^ Line 19: Line 17 minus line 18 (if negative, show in brackets) = ^ Line 20: Line 16 plus line 19 (if negative, show in brackets) = ^ Line 21 and line 50341: Total actual second additional contributions on CPP pensionable earnings from box 16A of all of your T4 slips ^ Required second additional contributions on CPP pensionable earnings: Line 22: amount from line 4 ^ multiplied by 4% (maximum $396.00) = ^ Line 23: Line 21 minus line 22 (if negative, show in brackets) = ^ Line 24: Line 20 plus line 23 (if negative, show in brackets) = ^ 5000-S8 (Page 5 of 11) Part 3 - Contributions and overpayment on employment income (continued) If you are self-employed or electing to pay additional CPP contributions on other earnings, continue at Part 5. If, after completing Part 5, you calculate that the amounts on lines 30 and 42 of Part 5 are "0", follow the instructions below. Tax credit, deduction, and overpayment for CPP contributions through employment income If your earnings subject to contributions are from employment income only and line 24 is: - positive, complete Part 3a below - "0", complete Part 3b below - negative, you may be able to make additional CPP contributions (see Form CPT20, Election to Pay Canada Pension Plan Contributions). If you choose to make additional contributions, continue at Part 5. If not, complete Part 3b below. Part 3a - Amount from line 24 is positive Base CPP contributions through employment income: Line 25: Enter the amount from line 15. Enter this amount (in dollars and cents) on line 30800 of your return and line 58240 of your Form 428. ^ Line 26: Amount from line 18 ^ Line 27: Amount from line 22 (if any) ^ Deduction for CPP enhanced contributions on employment income: Line 28: Line 26 plus line 27 Enter this amount (in dollars and cents) on line 22215 of your return. = ^ CPP overpayment: Line 29: Enter the amount from line 24. Enter this amount (in dollars and cents) on line 44800 of your return. ^ Part 3b - Amount from line 24 is "0" or negative Line 30: If line 16 is positive or "0", enter the amount from line 15 at line 30 and line 36, and continue at line 37. If not, enter the amount from line 14 and continue at line 31. ^ If line 16 is negative: Line 31: Enter the amount from line 16 as a positive amount. ^ If line 16 is negative and line 19 is positive, enter whichever is less: Line 32: amount from line 19 or line 31. If not, enter "0". ^ Line 33: Line 31 minus line 32 = ^ Line 34: Line 30 plus line 32 = ^ Line 35: If line 23 and line 33 are both positive, enter whichever is less. If not, enter "0". ^ Base CPP contributions through employment income: Line 36: Line 34 plus line 35. Enter this amount (in dollars and cents) on line 30800 of your return and line 58240 of your Form 428. = ^ 5000-S8 (Page 6 of 11) Part 3 - Contributions and overpayment on employment income (continued) Line 36: If line 19 is positive or "0", enter the amount from line 18 at line 37 and line 43, and continue at line 44. If not, enter the amount from line 17 and continue at line 38. ^ If line 19 is negative: Line 38: Enter the amount from line 19 as a positive amount. ^ If line 16 is positive, enter whichever is less: Line 39: amount from line 16 or line 38. If not, enter "0". ^ Line 40: Line 38 minus line 39 = ^ Line 41: Line 37 plus line 39 = ^ Line 42: If line 23 and line 40 are both positive, enter whichever is less: amount from line 40 or the result of line 23 minus line 35. If not, enter "0". ^ Line 43: Line 41 plus line 42 = ^ Line 44: If line 23 is positive or "0", enter the amount from line 22 on line 44 and line 47, and continue at line 48. If not, enter the amount from line 21 and continue at line 45. ^ If line 23 is negative: Line 45: Enter the amount from line 23 as a positive amount. ^ If line 20 is positive, enter whichever is less: Line 46: amount from line 20 or line 45. If not, enter "0". ^ Line 47: Line 44 plus line 46 = ^ Deduction for CPP enhanced contributions on employment income: Line 48: Line 43 plus line 47 Enter this amount (in dollars and cents) on line 22215 of your return. = Part 4 - Contributions on self-employment income and other earnings only (no employment income) Pensionable net self-employment earnings: (Note 1) Line 1: amount from line 12200 of your return plus line 27 of your return ^ Note 1: If applicable, self-employment earnings should be prorated according to the number of months (from line A of Part 2) that the conditions a) to g) applied. Self-employment earnings are not prorated for condition h). Line 2 and line 50373: Employment earnings not shown on a T4 slip that you are electing to pay additional CPP contributions on (complete Form CPT20) ^ CPP pensionable earnings: Line 3: Line 1 plus line 2 (if negative, enter "0") = ^ Line 4: Enter whichever is less: amount from line D of Part 2 or line 3. ^ Line 5: Amount from line B of Part 2 ^ Earnings subject to second additional contributions: Line 6: Line 4 minus line 5 (if negative, enter "0") = ^ Line 7: Line 4 minus line 6 (if negative, enter "0") = ^ Line 8: Amount from line E of Part 2 Earnings subject to base and first additional contributions: Line 9: Line 7 minus line 8 (if negative, enter "0") (maximum $67,800) = ^ 5000-S8 (Page 7 of 11) Part 4 - Contributions on self-employment income and other earnings only (no employment income) (continued) Tax credit, contributions payable, and deduction for CPP contributions on self-employment income and other earnings Required base contributions on CPP pensionable earnings: Line 10: amount from line 9 ^ multiplied by 9.9% (maximum $6,712.20) = ^ Required first additional contributions on CPP pensionable earnings: Line 11: amount from line 9 ^ multiplied by 2% (maximum $1,356.00) = ^ Required second additional contributions on CPP pensionable earnings: Line 12: amount from line 6 ^ multiplied by 8% (maximum $792.00) = ^ Line 13: Line 11 plus line 12 = ^ CPP contributions payable on self-employment income and other earnings: Line 14: Line 10 plus line 13 Enter this amount (in dollars and cents) on line 42100 of your return. = ^ Base CPP contributions on self-employment income and other earnings: Enter the result of the following calculation (in dollars and cents) on line 31000 of your return: Line 15: amount from line 10 ^ multiplied by 50% = ^ Line 16: Amount from line 13 ^ Deduction for CPP contributions on self-employment income and other earnings: Line 17: Line 15 plus line 16 Enter this amount (in dollars and cents) on line 22200 of your return. = ^ Part 5 - Contributions on self-employment income and other earnings when you also have employment income Pensionable net self-employment earnings: (Note 2) Line 1: amount from line 12200 of your return plus line 27 of your return ^ Note 2: If applicable, self-employment earnings should be prorated according to the number of months (from line A of Part 2) that the conditions a) to g) applied. Self-employment earnings are not prorated for condition h). Line 2 and line 50373: Employment earnings not shown on a T4 slip that you are electing to pay additional CPP contributions on (complete Form CPT20) ^ Line 3 and line 50399: Employment earnings shown on a T4 slip that you are electing to pay additional CPP contributions on (complete Form CPT20) ^ Line 4: Add lines 1 to 3. = ^ Line 5: Total actual base and first additional contributions from line 8 of Part 3 ^ Line 6: Enter the amount from line 20 of Part 3 if positive. If not, enter "0". ^ Line 7: Line 5 minus line 6 = ^ If the amount from line 20 of Part 3 is negative and line 23 of Part 3 is positive, complete lines 8 and 9. If not, enter "0" on line 9 and continue at line 10. Line 8: Enter the amount from line 20 of Part 3 as a positive amount. ^ Line 9: Enter whichever is less: amount from line 23 of Part 3 or line 8. ^ Line 10: Line 7 plus line 9 = ^ 5000-S8 (Page 8 of 11) Part 5 - Contributions on self-employment income and other earnings when you also have employment income (continued) Line 11: Total actual second additional contributions from line 21 of Part 3 ^ Line 12: Enter the amount from line 23 of Part 3 if positive. If not, enter "0". ^ Line 13: Line 11 minus line 12 = ^ If the amount from line 20 of Part 3 is positive and line 23 of Part 3 is negative, complete lines 14 and 15. If not, enter "0" on line 15 and continue at line 16. Line 14: Enter the amount from line 23 of Part 3 as a positive amount. ^ Line 15: Enter whichever is less: amount from line 20 of Part 3 or line 14. ^ Line 16: Line 13 plus line 15 = ^ Line 17: Amount from line B of Part 2 ^ Line 18: Amount from line E of Part 2 ^ Line 19: Line 17 minus line 18 (if negative, enter "0") (maximum $67,800) = ^ Line 20: Amount from line 10 ^ multiplied by 16.80672 = ^ Line 21: Line 19 minus line 20 (if negative, enter "0") = ^ Line 22: Enter whichever is less: amount from line 4 or line 21. ^ If the amount from line 1 of Part 3 is less than line 18, complete lines 23 to 29. If not, enter "0" on line 29 and continue at line 30. Line 23: Amount from line 18 ^ Line 24: Amount from line 1 of Part 3 ^ Line 25: Line 23 minus line 24 (if negative, enter "0" on lines 25 and 29, and continue at line 30) = ^ Line 26: Amount from line 4 ^ Line 27: Amount from line 19 ^ Line 28: Line 26 minus line 27 (if negative, enter "0") = ^ Line 29: Line 25 minus line 28 (if negative, enter "0") = ^ Line 30: Self-employment income and other earnings subject to base and first additional contributions: Line 22 minus line 29 (if negative, enter "0") = ^ Line 31: Amount from line 4 ^ Line 32: Amount from line 2 of Part 3 ^ Line 33: Line 31 plus line 32 = ^ If the amount from line 33 is more than line 17, complete lines 34 to 42. If not, enter "0" on line 42 and continue at line 43. Line 34: Amount from line C of Part 2 Line 35: Amount from line 16 ^ divided by 4% = ^ Line 36: Line 34 minus line 35 = ^ Line 37: Amount from line 4 ^ Line 38: Amount from line 25 (if any) ^ Line 39: Line 37 minus line 38 = ^ Line 40: Amount from line 30 ^ Line 41: Line 39 minus line 40 = ^ 5000-S8 (Page 9 of 11) Part 5 - Contributions on self-employment income and other earnings when you also have employment income (continued) Self-employment income and other earnings subject to second additional contributions: Line 42: Enter whichever is less: amount from line 36 or line 41. ^ Note: If lines 30 and 42 above are both "0", return to Part 3 (page 5) and follow the instructions to calculate your claim for the tax credit, deduction, and overpayment for the contributions on your employment income. Tax credit, deduction and overpayment for CPP contributions through employment income, self-employment income, and other earnings Required base contributions on CPP pensionable earnings: Line 43: amount from line 30 ^ multiplied by 9.9% (maximum $6,712.20) = ^ Required first additional contributions on CPP pensionable earnings: Line 44: amount from line 30 ^ multiplied by 2% (maximum $1,356.00) = ^ Required second additional contributions on CPP pensionable earnings: Line 45: amount from line 42 ^ multiplied by 8% (maximum $792.00) = ^ Line 46: Line 44 plus line 45 = ^ Line 47: Line 43 plus line 46 = ^ Line 48: Amount from line 24 of Part 3 (if positive) ^ multiplied by 2 = ^ CPP contributions payable on self-employment income and other earnings: Line 49: Line 47 minus line 48. If positive, enter the amount (in dollars and cents) on line 42100 of your return and continue at line 51. If negative, show in brackets and continue at line 50. = ^ CPP overpayment: Line 50: Enter the result of the following calculation (in dollars and cents) on line 44800 of your return: amount from line 49 entered as a positive amount ^ multiplied by 50% = ^ Line 51: If line 16 of Part 3 is positive or "0", enter the amount from line 11 of Part 3 at lines 51 and 57, and continue at line 58. If not, enter the amount from line 9 of Part 3 and continue at line 52. ^ If line 16 of Part 3 is negative: Line 52: Enter the amount from line 16 of Part 3 as a positive amount. ^ Line 53: If line 16 of Part 3 is negative and line 19 of Part 3 is positive, enter whichever is less: amount from line 19 of Part 3 or line 52. If not, enter "0". ^ Line 54: Line 52 minus line 53 = ^ Line 55: Line 51 plus line 53 = ^ Line 56: If line 23 of Part 3 and line 54 are both positive, enter whichever is less. If not, enter "0". ^ Base CPP contributions through employment income: Line 57: Line 55 plus line 56 Enter this amount (in dollars and cents) on line 30800 of your return. = ^ 5000-S8 (Page 10 of 11) Part 5 - Contributions on self-employment income and other earnings when you also have employment income (continued) Line 58: If line 19 of Part 3 is positive or "0", enter the amount from line 12 of Part 3 at line 58 and line 64, and continue at line 65. If not, enter the amount from line 10 of Part 3 and continue at line 59. ^ If line 19 of Part 3 is negative: Line 59: Enter the amount from line 19 of Part 3 as a positive amount. ^ If line 16 of Part 3 is positive, enter whichever is less: Line 60: amount from line 16 of Part 3 or line 59. If not, enter "0". ^ Line 61: Line 59 minus line 60 = ^ Line 62: Line 58 plus line 60 = ^ If line 23 of Part 3 and line 61 are both positive, enter whichever is less: Line 63: amount from line 61 or the result of line 23 of Part 3 minus line 56. If not, enter "0". ^ Line 64: Line 62 plus line 63 = ^ Line 65: If line 23 of Part 3 is positive or "0", enter the amount from line 22 of Part 3 on line 65 and line 68, and continue at line 69. If not, enter the amount from line 21 of Part 3 and continue at line 66. ^ If line 23 of Part 3 is negative: Line 66: Enter the amount from line 23 of Part 3 as a positive amount. ^ If line 20 of Part 3 is positive, enter whichever is less: Line 67: amount from line 20 of Part 3 or line 66. If not, enter "0". ^ Line 68: Line 65 plus line 67 = ^ Deduction for CPP enhanced contributions on employment income: Line 69: Line 64 plus line 68 Enter this amount (in dollars and cents) on line 22215 of your return. = ^ Base CPP contributions through self-employment income and other earnings: Line 70: Enter the result of the following calculation (in dollars and cents) on line 31000 of your return. amount from line 43 ^ multiplied by 50% = ^ Line 71: Amount from line 44 ^ multiplied by 50% = ^ Line 72: Line 70 plus line 71 = ^ Line 73: Enter the amount from line 24 of Part 3 if positive. If not, enter "0". ^ Line 74: Line 72 minus line 73 (if negative, show in brackets) = ^ Enter whichever is less: Line 75: amount from line 72 or line 73 Line A ^ multiply by 83.1933 = ^ Line 76: Amount from line 75 ^ Line 77: Amount A minus line 76 = ^ 5000-S8 (Page 11 of 11) Part 5 - Contributions on self-employment income and other earnings when you also have employment income (continued) Line 78: Amount from line 70 ^ Line 79: Amount from line 75 ^ Line 80: Line 78 minus line 79 = ^ Line 81: Amount from line 71 ^ Line 82: Amount from line 77 ^ Line 83: Line 81 minus line 82 = ^ Line 84: Amount from line 45 ^ multiplied by 50% = ^ Line 85: Amount from line 84 ^ Line 86: If line 74 is negative, enter it as a positive amount. If line 74 is positive or "0", enter the amount from line 85 on line 87 and continue at line 88. ^ Line 87: Line 85 minus line 86 (if negative, enter "0") = ^ Deduction for CPP enhanced contributions on self-employment income and other earnings: Line 88: Add lines 80, 81, 83, 84, and 87. Enter this amount (in dollar and cents) on line 22200 of your return. = ^ See the privacy notice on your return.