Contributions and Deductions Related to the Canada Pension Plan (CPP) or the Québec Pension Plan (QPP)

If you contributed to the Canada Pension Plan (CPP) and the Québec Pension Plan (QPP) during the year, complete the RC381 form to calculate your CPP and QPP contributions on employment and/or self-employment income, calculate any overpayments, and claim CPP/QPP-related deductions.

Because the CPP and QPP contribution rates are different, the information you provide on the RC381 form helps the Canada Revenue Agency (CRA) determine the portion of your contributions that will apply to CPP and QPP basic exemptions and maximum contributions for the year.

Note: If you’re a Québec resident, you also need to complete the LE-35-V: Contributions and deductions related to the CPP or the QPP form.

Complete the RC381 form if, in 2024 you:

  • Earned employment income in Québec, but were a resident of a province or territory other than Québec on December 31, 2024.

  • Earned employment income in Québec and were a resident of Québec on December 31, 2024.

H&R Block’s tax software automatically completes your RC381 (and LE-35-V, if required) form for you based on information you entered in the software (such as on the T4 or RL-1 pages).