Have you contributed too much?

Even if you contributed $2,544.30 or less to the CPP, or $2,737.05 or less to the QPP, you may have an overpayment because your claim must be prorated in certain situations, such as if in 2016:

• you were a CPP participant and turned 18 or 70 years of age or received a CPP disability pension;
• you were a QPP participant and turned 18 years of age or received a QPP disability pension;
• you were a CPP working beneficiary and elected to stop paying CPP contributions or revoked an election made in a previous year; or
• you are filing a return for a person who died in 2016.

If you started receiving CPP retirement benefits in 2016, your basic exemption may be prorated by the CRA.

If one of these situations applies to you, complete Schedule 8 or Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2016, whichever applies.

If you contributed to a foreign employer-sponsored pension plan or to a social security arrangement (other than a United States Arrangement), go to Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2016 - Non-United States Plans or Arrangements.

CPP working beneficiaries

For individuals who are 60 to 70 years of age, go to Canada Pension Plan (CPP) contributions for CPP working beneficiaries.

Request for refund of CPP contributions

Under the Canada Pension Plan, you must ask for a refund of CPP over-contributions within four years after the end of the year for which the request is being made. For more information, go to Line 448.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, Schedules
• T4, Statement of Remuneration Paid
• Form CPT30, Election to Stop Contributing to the Canada Pension Plan or Revocation of a Prior Election
• Form RC381, Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments for 2016

Date modified:

2017-01-03