LE-35-V: Contribution and Deduction Related to the QPP or the CPP

If you were resident in Québec on December 31, 2024, and made Canada Pension Plan (CPP) contributions or received pensionable earnings under the CPP, you might be able to claim a related deduction for:

  • Québec Pension Plan (QPP) and CPP contributions you made
  • QPP contributions on self-employment income or
  • QPP or CPP overpayments