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

H&R Block’s tax software automatically calculates your deduction based on the information you entered on the T4 and RL-1 pages in the software.