Wealthsimple Tax

Wealthsimple Impôt
Sue Brown
2021 tax return

November 23, 2022 10:35 am

Access your account at wealthsimple.com

[email protected]

rev 2022-05-13
 Protected B when completed
Income Tax and Benefit Return
T1 2021
If this return is for a deceased person, enter their information on this page.
Attach to your paper return only the documents that are requested to support your deduction, claim, or expense. Keep all other
documents in case the Canada Revenue Agency (CRA) asks to see them later. See the guide for more information about
supporting documents.

Step 1 – Identification and other information NL 8

Identification Marital status on
Social insurance
number (SIN) December 31, 2021:
First name Last name
Sue Brown 1 0 0 0 0 0 0 0 9 1 Married

Mailing address Date of birth 2 Living common-law

Ratio dr (Year Month Day)
PO Box RR 2 0 0 5 0 1 1 2 3 Widowed

If this return is for 4 Divorced

City Prov./Terr. Postal code a deceased person,
CBS N L A 4 X 1 T 5 enter the date of death 5 Separated
(Year Month Day)
Email Address 6 ✔ Single

By providing an email address, you are registering to receive Your language of correspondence: ✔ English
email notifications from the CRA and agree to the Terms of
use in Step 1 of the guide. Votre langue de correspondance : Français

Residence information

Your province or territory of residence on December 31, 2021: If you became a resident of Canada
NL in 2021 for income tax purposes, (Month Day)
enter your date of entry:
Your current province or territory of residence if it is different
than your mailing address above:
If you ceased to be a resident
of Canada in 2021 for income
Province or territory where your business had a permanent tax purposes, enter your (Month Day)
establishment if you were self-employed in 2021: date of departure:

Your spouse's or common-law partner's information

Their first name Their SIN

Tick this box if they were self-employed in 2021. 1

Net income from line 23600 of their return to claim certain credits (even if the amount is "0")
Amount of universal child care benefit (UCCB) from line 11700 of their return
Amount of UCCB repayment from line 21300 of their return

Do not use this area.

Do not use
this area. 17200 17100
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 Protected B when completed
Step 1 – Identification and other information (continued)
Residency information for tax administration agreements
Did you reside within the Inuit communities of Rigolet, Nain, Hopedale, Makkovik, or Postville,
or on Labrador Inuit Lands, on December 31, 2021? 1 ✔ Yes 2 No

Elections Canada
For more information, see "Elections Canada" in Step 1 of the guide.

A) Do you have Canadian citizenship?

If yes, go to question B. If no, skip question B. 1 ✔ Yes 2 No
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name,
address, date of birth, and citizenship to Elections Canada to update the National Register
of Electors or, if you are 14 to 17 years of age, the Register of Future Electors? 1 Yes 2 ✔ No
Your authorization is valid until you file your next tax return. Your information will only be used for purposes permitted
under the Canada Elections Act, which include sharing lists of electors produced from the National Register of Electors
with provincial and territorial electoral agencies, members of Parliament, registered and eligible political parties, and
candidates at election time.
Your information in the Register of Future Electors will be included in the National Register of Electors once you turn 18
and your eligibility to vote is confirmed. Information from the Register of Future Electors can be shared only with provincial
and territorial electoral agencies that are allowed to collect future elector information. In addition, Elections Canada can use
information in the Register of Future Electors to provide youth with educational information about the electoral process.

Indian Act – Exempt income

Tick this box if you have income that is exempt under the Indian Act.
For more information about this type of income, go to canada.ca/taxes-indigenous-peoples. 1
If you ticked the box above, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can
calculate your Canada workers benefit for the 2021 tax year, if applicable, and your family’s provincial or territorial benefits.
The information you provide on Form T90 will also be used to calculate your Canada training credit limit for the 2022 tax year.

Foreign property
Did you own or hold specified foreign property where the total cost amount of all such property,
at any time in 2021, was more than CAN$100,000? 26600 1 Yes 2 ✔ No
If yes, complete Form T1135, Foreign Income Verification Statement. There are substantial penalties for not filing
Form T1135 by the due date. For more information, see Form T1135.

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 Protected B when completed
Complete only the lines that apply to you, unless stated otherwise. You can find more information about the lines on this return
by calling 1-800-959-8281 or by going to canada.ca/line-xxxxx and replacing "xxxxx" with any 5-digit line number from this
return. For example, go to canada.ca/line-10100 for information about line 10100.

Step 2 – Total income

As a resident of Canada, you need to report your income from all sources inside and outside Canada.
Employment income (box 14 of all T4 slips) 10100 12,300 00 1
Tax-exempt income for emergency services volunteers
(see line 10100 of the guide) 10105
Commissions included on line 10100 (box 42 of all T4 slips) 10120
Wage-loss replacement contributions (see line 10100 of the guide) 10130
Other employment income (see line 10400 of the guide) 10400 + 2
Old age security (OAS) pension (box 18 of the T4A(OAS) slip) 11300 + 3
CPP or QPP benefits (box 20 of the T4A(P) slip) 11400 + 4
Disability benefits included on line 11400 (box 16 of the T4A(P) slip) 11410
Other pensions and superannuation (see line 11500 of the guide and line 31400 of the return) 11500 + 5
Elected split-pension amount (complete Form T1032) 11600 + 6
Universal child care benefit (UCCB) (see the RC62 slip) 11700 + 7
UCCB amount designated to a dependant 11701
Employment insurance and other benefits (box 14 of the T4E slip) 11900 + 8
Employment insurance maternity and parental benefits, and provincial
parental insurance plan benefits 11905
Taxable amount of dividends from taxable Canadian corporations (use Federal Worksheet):
Amount of dividends (eligible and other than eligible) 12000 + 9
Amount of dividends (other than eligible) 12010
Interest and other investment income (use Federal Worksheet) 12100 + 10
Net partnership income (limited or non-active partners only) 12200 + 11
Registered disability savings plan income (box 131 of the T4A slip) 12500 + 12
Rental income (see Guide T4036) Gross 12599 Net 12600 + 13
Taxable capital gains (complete Schedule 3) 12700 + 14
Support payments received (see Guide P102) Total 12799 Taxable amount 12800 + 15
Registered retirement savings plan (RRSP) income (from all T4RSP slips) 12900 + 16
Other income (specify): 13000 + 17
Taxable scholarships, fellowships, bursaries, and artists' project grants 13010 + 18
Add lines 1 to 18. = 12,300 00 19
Self-employment income (see Guide T4002):
Business income Gross 13499 Net 13500 20
Professional income Gross 13699 Net 13700 + 21
Commission income Gross 13899 Net 13900 + 22
Farming income Gross 14099 Net 14100 + 23
Fishing income Gross 14299 Net 14300 + 24
Ż
Add lines 20 to 24. Net self-employment income = + 25
Line 19 plus line 25 = 12,300 00 26
Workers' compensation benefits (box 10 of the T5007 slip) 14400 27
Social assistance payments 14500 + 28
Net federal supplements paid (box 21 of the T4A(OAS) slip) 14600 + 29
Ż
Add lines 27 to 29 (see line 25000 in Step 4). 14700 = + 30
Line 26 plus line 30 Total income 15000 = 12,300 00 31

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Step 3 – Net income
Enter the amount from line 31 of the previous page. 12,300 00 32
Pension adjustment
(box 52 of all T4 slips and box 034 of all T4A slips) 20600
Registered pension plan (RPP) deduction
(box 20 of all T4 slips and box 032 of all T4A slips) 20700 33
RRSP deduction (see Schedule 7 and attach receipts) 20800 + 34
Pooled registered pension plan (PRPP) employer contributions
(amount from your PRPP contribution receipts) 20810
Deduction for elected split-pension amount (complete Form T1032) 21000 + 35
Annual union, professional, or like dues (receipts and box 44 of all T4 slips) 21200 + 36
Universal child care benefit repayment (box 12 of all RC62 slips) 21300 + 37
Child care expenses (complete Form T778) 21400 + 38
Disability supports deduction (complete Form T929) 21500 + 39
Business investment loss (see Guide T4037)
Gross 21699 Allowable deduction 21700 + 40
Moving expenses (complete Form T1-M) 21900 + 41
Support payments made (see Guide P102)
Total 21999 Allowable deduction 22000 + 42
Carrying charges, interest expenses, and other expenses
(use Federal Worksheet) 22100 + 43
Deduction for CPP or QPP contributions on self-employment income and
other earnings (complete Schedule 8 or Form RC381, whichever applies) 22200 + • 44
Deduction for CPP or QPP enhanced contributions on employment income
(complete Schedule 8 or Form RC381, whichever applies) (maximum $290.50) 22215 + • 45
Exploration and development expenses (complete Form T1229) 22400 + 46
Other employment expenses (see Guide T4044) 22900 + 47
Clergy residence deduction (complete Form T1223) 23100 + 48
Other deductions (specify): 23200 + 49
Federal COVID-19 benefits repayment (box 201 of all federal T4A slips) 23210 + 50
Ż
Add lines 33 to 50. 23300 = – 51
Line 32 minus line 51 (if negative, enter "0") Net income before adjustments 23400 = 12,300 00 52
Social benefits repayment (including old age security benefits repayment, employment insurance
benefits repayment, and Canada recovery benefit repayment):
See the repayment chart on the back of your T4E slip if you entered an amount on line 11900 and
the amount on line 23400 is more than $70,375.
Use your Federal Worksheet if you entered an amount on line 11300 or line 14600 and the amount
on line 23400 is more than $79,845, or if you have an amount in box 202 of your T4A slip and the
amount on line 23400 is more than $38,000.
Otherwise, enter "0" on line 23500. 23500 – • 53
Line 52 minus line 53 (if negative, enter "0")
(If this amount is negative, you may have a non-capital loss. See Form T1A.) Net income 23600 = 12,300 00 54

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 Protected B when completed
Step 4 – Taxable income
Enter the amount from line 54 of the previous page. 12,300 00 55
Canadian Armed Forces personnel and police deduction
(box 43 of all T4 slips) 24400 56
Security options deductions (boxes 39 and 41 of T4 slips or see Form T1212) 24900 + 57
Other payments deduction (enter the amount from line 14700 if you did
not enter an amount on line 14600; otherwise, use Federal Worksheet) 25000 + 0 00 58
Limited partnership losses of other years 25100 + 59
Non-capital losses of other years 25200 + 60
Net capital losses of other years 25300 + 61
Capital gains deduction (complete Form T657) 25400 + 62
Northern residents deductions (complete Form T2222) 25500 + 63
Additional deductions (specify): 25600 + 64
0 00 0 00
Ż
Add lines 56 to 64. 25700 = – 65
Line 55 minus line 65 (if negative, enter "0") Taxable income 26000 = 12,300 00 66

Step 5 – Federal tax

Part A – Federal tax on taxable income
Use the amount from line 26000 to complete the appropriate column below.
Line 26000 is more Line 26000 is more Line 26000 is more
Line 26000 is than $49,020 but not than $98,040 but not than $151,978 but not Line 26000 is more
$49,020 or less more than $98,040 more than $151,978 more than $216,511 than $216,511
Amount from line 26000 12,300 00 67
Line 67 minus line 68 – –
0.00 49,020.00 – 98,040.00 – 151,978.00 – 216,511.00 68
(cannot be negative) = 12,300 00 = = = = 69
Line 69 multiplied by the × 15% × 20.5% × 26% × 29% × 33% 70
percentage from line 70 = 1,845 00 = = = = 71
Line 71 plus line 72 + 0.00 + 7,353.00 + 17,402.10 + 31,425.98 + 50,140.55 72
Federal tax on
taxable income = 1,845 00 = = = = 73
Enter the amount from line 73 on line 116 and continue at line 74.

Part B – Federal non-refundable tax credits

Basic personal amount:
If the amount on line 23600 is $151,978 or less, enter $13,808.
If the amount on line 23600 is $216,511 or more, enter $12,421.
Otherwise, use the Federal Worksheet to calculate the amount to enter. (maximum $13,808) 30000 13,808 00 74
Age amount (if you were born in 1956 or earlier) (use Federal Worksheet) (maximum $7,713) 30100 + 75
Spouse or common-law partner amount (complete Schedule 5) 30300 + 76
Amount for an eligible dependant (complete Schedule 5) 30400 + 77
Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
(complete Schedule 5) 30425 + 78
Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5) 30450 + 79
Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)
Number of children you are claiming this amount for 30499 × $ 2,295 = 30500 + 80
Add lines 74 to 80. = 13,808 00 81

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 Protected B when completed
Part B – Federal non-refundable tax credits (continued)
Enter the amount from line 81 of the previous page. 13,808 00 82
Base CPP or QPP contributions (complete Schedule 8 or Form RC381, whichever applies):
through employment income 30800 • 83
on self-employment income and other earnings 31000 + • 84
Employment insurance premiums:
through employment
(boxes 18 and 55 of all T4 slips) (maximum $889.54) 31200 + 194 34 • 85
on self-employment and other eligible earnings
(complete Schedule 13) 31217 + • 86
Volunteer firefighters' amount 31220 + 87
Search and rescue volunteers' amount 31240 + 88
Canada employment amount:
Enter whichever is less: $1,257 or line 1 plus line 2. 31260 + 1,257 00 89
Home buyers' amount (maximum $5,000) 31270 + 90
Home accessibility expenses (use Federal Worksheet) (maximum $10,000) 31285 + 91
Adoption expenses 31300 + 92
Digital news subscription expenses
(see line 31350 of the guide) (maximum $500) 31350 + 93
Add lines 83 to 93. 1,451 34 1,451 34
Ż
= + 94
Pension income amount (use Federal Worksheet) (maximum $2,000) 31400 + 95
Add lines 82, 94, and 95. = 15,259 34 96
Disability amount for self
(if you were under 18 years of age, use Federal Worksheet; if not, claim $8,662) 31600 + 97
Disability amount transferred from a dependant (use Federal Worksheet) 31800 + 98
Add lines 96 to 98. = 15,259 34 99
Interest paid on your student loans (see Guide P105) 31900 + 100
Your tuition, education, and textbook amounts (complete Schedule 11) 32300 + 101
Tuition amount transferred from a child or grandchild 32400 + 102
Amounts transferred from your spouse or common-law partner (complete Schedule 2) 32600 + 103
Add lines 99 to 103. = 15,259 34 104
Medical expenses for self, spouse or common-law partner,
and your dependent children born in 2004 or later 33099 105
Amount from line 23600 × 3% = 106
Enter whichever is less: $2,421 or the amount from line 106. – 107
Line 105 minus line 107 (if negative, enter "0") = 108
Allowable amount of medical expenses for other dependants
(use Federal Worksheet) 33199 + 109
Line 108 plus line 109 33200 =
Ż
+ 110
Line 104 plus line 110 33500 = 15,259 34 111
Federal non-refundable tax credit rate × 15% 112
Line 111 multiplied by the percentage from line 112 33800 = 2,288 90 113
Donations and gifts (complete Schedule 9) 34900 + 114
Line 113 plus line 114 Total federal non-refundable tax credits 35000 = 2,288 90 115

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 Protected B when completed
Part C – Net federal tax
Enter the amount from line 73. 1,845 00 116
Federal tax on split income (complete Form T1206) 40424 + • 117
Line 116 plus line 117 40400 = 1,845 00 118
Amount from line 35000 2,288 90 119
Federal dividend tax credit (use Federal Worksheet) 40425 + • 120
Minimum tax carryover (complete Form T691) 40427 + • 121
2,288 90 2,288 90
Ż
Add lines 119 to 121. = – 122
Line 118 minus line 122 (if negative, enter "0") Basic federal tax 42900 = 0 00 123
Federal surtax on income earned outside Canada (complete Form T2203) + 124
Line 123 plus line 124 = 0 00 125
Federal foreign tax credit (complete Form T2209) 40500 – 126
Line 125 minus line 126 = 0 00 127
Recapture of investment tax credit (complete Form T2038(IND)) + 128
Line 127 plus line 128 = 0 00 129
Federal logging tax credit (see guide) – 130
Line 129 minus line 130 (if negative, enter "0") Federal tax 40600 = 0 00 • 131
Federal political contribution tax credit (use Federal Worksheet)
Total federal political contributions
(attach receipts) 40900 (maximum $650) 41000 • 132
Investment tax credit (complete Form T2038(IND)) 41200 + • 133
Labour-sponsored funds tax credit (see line 41400 of the guide)
Net cost of shares of a provincially
registered fund 41300 Allowable credit 41400 + • 134
Ż
Add lines 132 to 134. 41600 = – 135
Line 131 minus line 135 (if negative, enter "0") 41700 = 0 00 136
Canada workers benefit advance payments received (box 10 of the RC210 slip) 41500 + • 137
Special taxes (see line 41800 of the guide) 41800 + • 138
Add lines 136 to 138. Net federal tax 42000 = 0 00 139

Step 6 – Refund or balance owing

Amount from line 42000 0 00 140
CPP contributions payable on self-employment income and other earnings
(complete Schedule 8 or Form RC381, whichever applies) 42100 + • 141
Employment insurance premiums payable on self-employment and other eligible earnings
(complete Schedule 13) 42120 + 142
Social benefits repayment (amount from line 23500) 42200 + 143
Provincial or territorial tax
(complete and attach your provincial or territorial Form 428, even if the result is "0") 42800 + 0 00 • 144
Add lines 140 to 144. Total payable 43500 = 0 00 • 145

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 Protected B when completed
Step 6 – Refund or balance owing (continued)
Enter the amount from line 145 of the previous page. 0 00 146
Total income tax deducted (amounts from all Canadian slips) 43700 1,995 00 • 147
Refundable Quebec abatement (see line 44000 of the guide) 44000 + • 148
CPP or QPP overpayment (see line 30800 of the guide) 44800 + 435 60 • 149
Employment insurance overpayment (see line 45000 of the guide) 45000 + 36 90 • 150
Refundable medical expense supplement (use Federal Worksheet) 45200 + • 151
Canada workers benefit (CWB) (complete Schedule 6) 45300 + • 152
Canada training credit (CTC) (complete Schedule 11) 45350 + • 153
Refund of investment tax credit (complete Form T2038(IND)) 45400 + • 154
Part XII.2 tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 45600 + • 155
Employee and partner GST/HST rebate (complete Form GST370) 45700 + • 156
Eligible educator school supply tax credit
Supplies expenses (maximum $1,000) 46800 × 25% = 46900 + • 157
Canadian journalism labour tax credit (box 236 of all T5013 slips) 47555 + • 158
Other refundable credits (specify): 47556 + • 158a
Tax paid by instalments 47600 + • 159
Provincial or territorial credits (complete Form 479, if it applies) 47900 + • 160
Add lines 147 to 160. Total credits 48200 = 2,467 50 2,467 50
Ż
– 161
Line 146 minus line 161
If the amount is negative, enter it on line 48400 below.
If the amount is positive, enter it on line 48500 below. Refund or balance owing = -2,467 50 162

Generally, the CRA does not charge or refund a difference of $2 or less.

Refund 48400 2,467 50 • Balance owing 48500 •

For more information and ways to enrol for direct deposit, Your balance owing is due no later than April 30, 2022.
go to canada.ca/cra-direct-deposit. For more information on how to make your payment,
go to canada.ca/payments.

I certify that the information given on this return and in any If this return was completed by a tax professional, tick the
attached documents is correct, complete and fully discloses applicable box and provide the following information:
all of my income.
Was a fee charged? 49000 1 Yes 2 No
Sign here
It is a serious offence to make a false return. EFILE number (if applicable): 48900
Telephone number: Name of tax professional:
Date: Telephone number:

Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related
programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or
disclosed for purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other
federal, provincial, territorial, or foreign government institutions to the extent authorized by law. Failure to provide this information may result
in interest payable, penalties, or other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their
personal information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information.
Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source.

Do not use • 48600 •

48700 48800
this area.

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T1-2021 Protected B when completed
Canada Pension Plan Schedule 8
Contributions and Overpayment

The Canada Pension Plan (CPP) was amended to provide for the enhancement of pensions. The government of Quebec also
adopted legislative amendments to enhance the Quebec Pension Plan (QPP) in a similar way as the federal plan.
The enhancements are funded by additional enhanced contributions that began in January 2019.
The contributions consist of a base amount and an enhanced amount. As an employee, your employer will have already
deducted the contributions from your salary and wages. As a self-employed individual, you will calculate your required
contributions (if any) on this schedule including the base and the enhanced amounts.
For more information, see lines 22200, 22215, 30800, and 31000 of the Federal Income Tax and Benefit Guide.

Is this form for you?

Complete this schedule to calculate your required CPP contributions or overpayment for 2021 if you were a resident of a
province or territory other than Quebec on December 31, 2021, and 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 QPP contributions. Instead, complete Form RC381, Inter-provincial
Calculation for CPP and QPP Contributions and Overpayments.

Which parts of this schedule do you need to complete?

Part 1 – Complete this part if you are electing to stop contributing to the CPP or you are revoking a prior election.
Part 2 – Complete this part to determine the number of months for the CPP contributions calculation.
Part 3 – Complete this part if you are reporting employment income.
Part 4 – Complete this part if you are reporting only self-employment income or other earnings you are electing to pay CPP
contributions on.
Part 5 – Complete this part if you are reporting employment income and self-employment income or other earnings you are
electing to pay CPP contributions on. (You must first complete Part 3.)

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 2021 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 and/or self-employment income
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 2021 and you elected in 2021 to stop paying CPP contributions or revoked in 2021 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 2021 and are electing in 2021 to stop paying CPP contributions on your
self-employment earnings, enter the month in 2021 you are choosing to start this election on line 50372 on the next page.
The date cannot be earlier than the month you turn 65 years of age and are receiving a CPP or QPP retirement pension.
For example, if you turn 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 2021, you are revoking an election made in a previous year on contributions on self-employment earnings, enter the
month in 2021 you are choosing to revoke this election on line 50374 on the next page. 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.

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 Protected B when completed

Part 1 – Election to stop contributing to the CPP or revocation of a prior election (continued)
Employment and self-employment income
If you had both employment income and self-employment income in 2021 and you wanted to elect to stop paying CPP
contributions in 2021 or revoke in 2021 an election made in a previous year, you should have completed Form CPT30 in
2021. An election filed 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 2021, but your intent was to elect in 2021 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 contributing on line 50372.
If you want to revoke in 2021 an election made in a previous year, enter the month you want to resume contributing on
line 50374.
If you did not complete and send Form CPT30 for 2021 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 2021 on this schedule.

Election or revocation
If you had self-employment income in 2021, an election or revocation that begins in 2021 must be
filed on or before June 15, 2023, to be valid.
I elect to stop contributing to the Canada Pension Plan on my self-employment earnings on the Month
first day of the month entered on line 50372. 50372
I want to revoke an election made in a previous year to stop contributing to the Canada Pension
Plan on my self-employment earnings and resume contributing on the first day of the month Month
entered on line 50374. 50374

Part 2 – Determine the number of months for the CPP contributions calculation
Enter "12" on line A below unless any of the following conditions apply:
• You turned 18 years of age in 2021. Enter the number of months in the year after the month you turned 18 on line A.
• You were receiving a CPP or QPP disability pension for all of 2021. Enter "0" on line A. If you started or stopped receiving
a CPP or QPP disability pension in 2021, enter the number of months you were not receiving a disability pension on line A.
• You were 65 to 70 years of age in 2021 receiving a CPP or QPP retirement pension and you elected to stop paying CPP
contributions in 2021. 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 2021 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.
• You were 65 to 70 years of age in 2021 receiving a CPP or QPP retirement pension and elected to stop paying CPP
contributions in a previous year and you have not revoked that election. Enter "0" on line A.
• You were 65 to 70 years of age in 2021 receiving a CPP or QPP retirement pension and you elected to stop paying CPP
contributions in a previous year and you revoked that election in 2021. 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 2021 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.
• You turned 70 years of age in 2021 and you 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.
• You were 70 years of age or older for all of 2021. Enter "0" on line A.
• The individual died in 2021. Enter the number of months in the year, up to and including the month the individual died,
on line A.
Enter the number of months that CPP applies in 2021. 0 A

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 Protected B when completed
Use the number of months from line A of Part 2 to determine your prorated maximum CPP pensionable earnings and
maximum basic CPP exemption on the table below.

Monthly proration table for 2021

Number Maximum CPP Maximum basic Number Maximum CPP Maximum basic
of months pensionable earnings CPP exemption (1) of months pensionable earnings CPP exemption (1)
1 $5,133.33 $291.67 7 $35,933.33 $2,041.67
2 $10,266.67 $583.33 8 $41,066.67 $2,333.33
3 $15,400.00 $875.00 9 $46,200.00 $2,625.00
4 $20,533.33 $1,166.67 10 $51,333.33 $2,916.67
5 $25,666.67 $1,458.33 11 $56,466.67 $3,208.33
6 $30,800.00 $1,750.00 12 $61,600.00 $3,500.00

Part 3 – Calculating your CPP contributions and overpayment on employment income

Enter your maximum CPP pensionable earnings from the monthly
proration table above using the number of months from line A of Part 2. (maximum $61,600) 0 00 1
Total CPP pensionable earnings:
Enter the total from box 26 of all of your T4 slips (maximum $61,600 per slip)
(if box 26 is blank, enter the amount from box 14). 50339 12,300 00 2
Enter whichever is less: amount from line 1 or line 2. 0 00 3
Enter your maximum basic CPP exemption from the monthly
proration table above using the number of months from line A of Part 2. (maximum $3,500) – 0 00 4
Earnings subject to CPP contributions: line 3 minus line 4 (if negative, enter "0") (maximum $58,100) = 0 00 5
Actual total contributions on CPP pensionable earnings:
Enter the total CPP contributions deducted from box 16 of all of your T4 slips. 50340 435 60 • 6
Actual base contributions on CPP pensionable earnings:
Amount from line 6 435 60 × 90.8257% = – 395 64 7
Actual enhanced contributions on CPP pensionable earnings: line 6 minus line 7 = 39 96 8
Required base contributions on CPP pensionable earnings:
Amount from line 5 0 00 × 4.95% = (maximum $2,875.95) 0 00 9
Required enhanced contributions on CPP pensionable earnings:
Amount from line 5 0 00 × 0.5% = (maximum $290.50) + 0 00 10
Total required contributions on CPP pensionable earnings: line 9 plus line 10 = 0 00 11

Enter the amount from line 6. 435 60 12

Enter the amount from line 11. – 0 00 13
Line 12 minus line 13 (if negative, enter "0") (2) = 435 60 14

If you are self-employed or electing to pay additional CPP contributions on other earnings, continue at Part 5. If your
earnings subject to contributions are from employment only, claim the deduction and tax credit as follows:
• Enter on line 30800 of your return (in dollars and cents) whichever is less: amount from line 7 or line 9.
Also enter this amount on line 58240 of your provincial or territorial Form 428 (in dollars and cents), if applicable.
• Enter on line 22215 of your return (in dollars and cents) whichever is less: amount from line 8 or line 10.
• Enter on line 44800 of your return (in dollars and cents) the amount from line 14 if it is positive.
If you are completing Part 5, and you calculate that your self-employment income and other earnings subject to
contributions (line 22 of Part 5) are "0", report your CPP contributions as noted above.

(1) If you started receiving CPP retirement benefits in 2021, your basic exemption may be prorated by the CRA.
(2) If this amount is negative, you may be able to make additional CPP contributions. See Form CPT20, Election to Pay
Canada Pension Plan Contributions.

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 Protected B when completed

Part 4 – CPP contributions on self-employment income and other earnings only

(no employment income)
Pensionable net self-employment earnings (3)
(amount from line 12200 of your return plus line 25 of your return) 1
Employment earnings not shown on a T4 slip that you elect to pay additional
CPP contributions on (complete Form CPT20) 50373 + 2
CPP pensionable earnings:
Line 1 plus line 2 (if negative, enter "0") (maximum $61,600) (3) = 0 00 3
Basic exemption (maximum $3,500) (3) – 4
Line 3 minus line 4 (if negative, enter "0") (maximum $58,100) = 0 00 5
CPP contribution rate × 10.9% 6
CPP contributions payable on self-employment and other earnings:
Line 5 multiplied by the percentage from line 6
Enter this amount (in dollars and cents) on line 42100 of your return. = 0 00 7
Deduction and tax credit for CPP contributions on self-employment income
and other earnings
Required base contributions on CPP pensionable earnings:
Amount from line 7 0 00 × 90.8257% = – 0 00 8
Required enhanced contributions on CPP pensionable earnings:
Line 7 minus line 8 = 0 00 9
Tax credit for 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:
Amount from line 8 0 00 × 50% = + 0 00 10
Deduction for CPP contributions on self-employment income and other earnings:
Line 9 plus line 10
Enter this amount (in dollars and cents) on line 22200 of your return. = 0 00 11

Part 5 – CPP contributions on self-employment income and other earnings when you have
employment income
Pensionable net self-employment earnings (4)
(amount from line 12200 of your return plus line 25 of your return) 1
Employment earnings not shown on a T4 slip that you elect to pay additional CPP contributions on
(complete Form CPT20) 50373 + 2
Employment earnings shown on a T4 slip that you elect to pay additional CPP contributions on
(complete Form CPT20) 50399 + 3
Add lines 1 to 3. = 4

Enter the amount from line 6 of Part 3. Actual total CPP contributions 5
Enter the amount from line 14 of Part 3 if it is positive (if not, enter "0"). – 6
Line 5 minus line 6 (if negative, enter "0") = 7
Amount from line 7 × 18.34862 = 8

(3) Self-employment earnings, CPP pensionable earnings, and the basic exemption should be prorated according to the
number of months entered on line A of Part 2. See the monthly proration table on page 3 to find the amount that
corresponds to the number of months entered on line A of Part 2.
Do not prorate the self-employment earnings if the individual died in 2021.

(4) Self-employment earnings should be prorated according to the number of months entered on line A of Part 2.
Do not prorate the self-employment earnings if the individual died in 2021.

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 Protected B when completed

Part 5 – CPP contributions on self-employment income and other earnings when you have
employment income (continued)
CPP pensionable earnings:
Enter the amount from line 1 of Part 3. (maximum $61,600) 9
Basic exemption:
Enter the amount from line 4 of Part 3. (maximum $3,500) – 10
Line 9 minus line 10 (if negative, enter "0") (maximum $58,100) = 11
Enter the amount from line 8 of Part 5. – 12
Line 11 minus line 12 (if negative, enter "0") = 13
Enter whichever is less: amount from line 4 of Part 5 or line 13 above. 14
Amount from line 4 of Part 3 15
Amount from line 2 of Part 3 – 16
Line 15 minus line 16
(if negative, enter "0" on lines 17 and 21, and continue at line 22) = 17
Amount from line 4 of Part 5 18
Amount from line 11 above – 19
Line 18 minus line 19 (if negative, enter "0") =
Ż
– 20
Line 17 minus line 20 (if negative, enter "0") =
Ż
– 21
Earnings subject to contributions: line 14 minus line 21 (if the result is negative, enter "0"
and follow the instructions at the end of Part 3 to claim the deduction and tax credit for the
contributions on your employment income; if the result is positive, continue at line 23) = 22
Amount from line 22 × 10.9% = 23
Amount from line 14 of Part 3 (if positive) × 2 = – 24
Line 23 minus line 24 (if negative, show in brackets) = 25
If the amount from line 25 is negative, enter it as a positive amount. 26
Deductions and tax credits for CPP contributions
Tax credit for base CPP contributions through employment income:
Enter the amount from line 7 of Part 3. 27
Enter the amount from line 9 of Part 3. – 28
Line 27 minus line 28 (if negative, enter "0") = 29
Enter whichever is less: amount from line 27 or line 28.
Enter this amount on line 30800 of your return (in dollars and cents). 30
Deduction for CPP enhanced contributions on employment income:
Enter the amount from line 8 of Part 3. 31
Enter the amount from line 10 of Part 3. – 32
Line 31 minus line 32 (if negative, enter "0") = 33
Enter whichever is less: amount from line 31 or line 32.
Enter this amount on line 22215 of your return (in dollars and cents). 34

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 Protected B when completed

Part 5 – CPP contributions on self-employment income and other earnings when you have
employment income (continued)
If the amount from line 25 of the previous page is:
• negative, complete Part 5a below
• positive, complete Part 5b below
• "0", enter the amount from line 29 of the previous page on line 31000 of your return (in dollars and cents)
and enter the amount from line 33 of the previous page on line 22200 of your return (in dollars and cents)

Part 5a – Amount from line 25 is negative

CPP overpayment:
Enter the result of the following calculation (in dollars and cents) on line 44800 of your return:
Amount from line 26 of the previous page × 50% = 35
Amount from line 35 × 90.8257% = – 36
Line 35 minus line 36 = 37
Enter the amount from line 29 of the previous page. 38
Enter the amount from line 36. – 39
Tax credit for base CPP contributions on self-employment income and other earnings:
Line 38 minus line 39
Enter this amount (in dollars and cents) on line 31000 of your return. = 40
Enter the amount from line 33 of the previous page. 41
Enter the amount from line 37. – 42
Deduction for CPP contributions on self-employment income and other earnings:
Line 41 minus line 42
Enter this amount (in dollars and cents) on line 22200 of your return. = 43

Part 5b – Amount from line 25 is positive

CPP contributions payable on self-employment income and other earnings:
Enter the amount from line 25 of the previous page.
Enter this amount (in dollars and cents) on line 42100 of your return. 44
Amount from line 44 × 90.8257% = – 45
Line 44 minus line 45 = 46
Amount from line 45 × 50% = + 47
Line 46 plus line 47 = 48
Enter the amount from line 29 of the previous page. 49
Enter the amount from line 47. + 50
Tax credit for base CPP contributions on self-employment income and other earnings:
Line 49 plus line 50
Enter this amount (in dollars and cents) on line 31000 of your return. = 51
Enter the amount from line 33 of the previous page. 52
Enter the amount from line 48. + 53
Deduction for CPP contributions on self-employment income and other earnings:
Line 52 plus line 53
Enter this amount (in dollars and cents) on line 22200 of your return. = 54

See the privacy notice on your return.

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 Form NL428
Newfoundland and Labrador Tax 2021
Protected B when completed

Part A – Newfoundland and Labrador tax on taxable income

Enter your taxable income from line 26000 of your return. 12,300 00 1
Use the amount from line 1 to complete the appropriate column below.
Line 1 is more than Line 1 is more than Line 1 is more than
Line 1 is $38,081 but not $76,161 but not $135,973 but not Line 1 is more
$38,081 or less more than $76,161 more than $135,973 more than $190,363 than $190,363
Amount from line 1 12,300 00 2
Line 2 minus line 3 – 0.00
– 38,081.00 – 76,161.00 – 135,973.00 – 190,363.00 3
(cannot be negative) = 12,300 00 = = = = 4
Line 4 multiplied by the × 8.7% × 14.5% × 15.8% × 17.3% × 18.3% 5
percentage from line 5 = 1,070 10 = = = = 6
Line 6 plus line 7 + 0.00 + 3,313.05 + 8,834.65 + 18,284.94 + 27,694.41 7
Newfoundland and Labrador
tax on taxable income = 1,070 10 = = = = 8
Enter the amount from line 8 on line 56 and continue at line 9.

Part B – Newfoundland and Labrador non-refundable tax credits

Internal use 56000
Basic personal amount Claim $9,536 58040 9,536 00 9
Age amount (if you were born in 1956 or earlier) (use Worksheet NL428) (maximum $6,087) 58080 + 10
Spouse or common-law partner amount:
Base amount 8,572.00 11
Your spouse's or common-law partner's net income
from line 23600 of their return – 12
Line 11 minus line 12 (if negative, enter "0") (maximum $7,792) 58120 =
Ż
+ 13
Amount for an eligible dependant:
Base amount 8,572.00 14
Your eligible dependant's net income from line 23600 of their return – 15
Line 14 minus line 15 (if negative, enter "0") (maximum $7,792) 58160 =
Ż
+ 16
Amount for infirm dependants age 18 or older (use Worksheet NL428) 58200 + 17
Add lines 9, 10, 13, 16, and 17. = 9,536 00 18
CPP or QPP contributions:
Amount from line 30800 of your return 58240 • 19
Amount from line 31000 of your return 58280 + • 20
Employment insurance premiums:
Amount from line 31200 of your return 58300 + 194 34 • 21
Amount from line 31217 of your return 58305 + • 22
Volunteer firefighters' amount 58315 + 23
Search and rescue volunteers' amount 58316 + 24
Child care amount 58320 + 25
Adoption expenses 58330 + 26
194 34 194 34
Ż
Add lines 19 to 26. = + 27
Line 18 plus line 27 = 9,730 34 28

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 Protected B when completed
Part B – Newfoundland and Labrador non-refundable tax credits (continued)
Amount from line 28 of the previous page 9,730 34 29
Pension income amount (maximum $1,000) 58360 + 30
Caregiver amount (use Worksheet NL428) 58400 + 31
Add lines 29 to 31. = 9,730 34 32
Disability amount for self
(claim $6,435 or, if you were under 18 years of age, use Worksheet NL428) 58440 + 33
Disability amount transferred from a dependant (use Worksheet NL428) 58480 + 34
Add lines 32 to 34. = 9,730 34 35
Interest paid on your student loans (amount from line 31900 of your return) 58520 + 36
Your tuition and education amounts (attach Schedule NL(S11)) 58560 + 37
Tuition and education amounts transferred from a child or grandchild 58600 + 38
Amounts transferred from your spouse or common-law partner (attach Schedule NL(S2)) 58640 + 39
Add lines 35 to 39. = 9,730 34 40
Medical expenses:
Amount from line 33099 of your return 58689 41
Amount from line 23600 of your return 12,300 00 42
Applicable rate × 3% 43
Line 42 multiplied by the percentage from line 43 = 369 00 44
Enter whichever is less: $2,077 or the amount on line 44. – 45
Line 41 minus line 45 (if negative, enter "0") = 46
Allowable amount of medical expenses for other dependants
(use Worksheet NL428) 58729 + 47
Line 46 plus line 47 58769 =
Ż
+ 48
Line 40 plus line 48 58800 = 9,730 34 49
Newfoundland and Labrador non-refundable tax credit rate × 8.7% 50
Line 49 multiplied by the percentage from line 50 58840 = 846 54 51
Donations and gifts:
Amount from line 13
of your federal Schedule 9 × 8.7% = 52
Amount from line 14
of your federal Schedule 9 × 18.3% = + 53
Line 52 plus line 53 58969 =
Ż
+ 54
Line 51 plus line 54
Enter this amount on line 59. Newfoundland and Labrador non-refundable tax credits 61500 = 846 54 55

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 Protected B when completed
Part C – Newfoundland and Labrador tax
Newfoundland and Labrador tax on taxable income from line 8 1,070 10 56
Newfoundland and Labrador tax on split income (complete Form T1206) 61510 + • 57
Line 56 plus line 57 = 1,070 10 58
Newfoundland and Labrador non-refundable tax credits from line 55 846 54 59
Newfoundland and Labrador dividend tax credit (use Worksheet NL428) 61520 + • 60
Newfoundland and Labrador minimum tax carryover:
Amount from line 40427 of your return × 58% = 61540 + • 61
Add lines 59 to 61. 846 54 846 54
Ż
= – 62
Line 58 minus line 62 (if negative, enter "0") = 223 56 63
Newfoundland and Labrador additional tax for minimum tax purposes:
Amount from line 118 of Form T691 0 00 × 58% = + 0 00 64
Line 63 plus line 64 = 223 56 65
Provincial foreign tax credit (complete Form T2036) – 66
Line 65 minus line 66 (if negative, enter "0") = 223 56 67
Newfoundland and Labrador political contributions made in 2021 61750 68
Newfoundland and Labrador political contribution tax credit
(use Worksheet NL428) (maximum $500) – 69
Line 67 minus line 69 (if negative, enter "0") = 223 56 70
Direct equity tax credit (complete Form T1272) – 71
Line 70 minus line 71 (if negative, enter "0") = 223 56 72
Resort property investment tax credit (complete Form T1297) – 73
Line 72 minus line 73 (if negative, enter "0") = 223 56 74
Venture capital tax credit from Certificate(s) NL VCTC 61820 • 75
Unused Newfoundland and Labrador venture capital tax credit from
your most recent notice of assessment or reassessment + 76
Line 75 plus line 76 =
Ż
– 77
Line 74 minus line 77 (if negative, enter "0") = 223 56 78

Newfoundland and Labrador low-income tax reduction

If you had a spouse or common-law partner on December 31, 2021, you and your spouse or
common-law partner need to decide who will claim this tax reduction for your family. Any unused
amount from line 101 can be claimed by the other spouse or common-law partner on line 79 of
their Form NL428.
Unused low-income tax reduction from your spouse or common-law partner:
Amount from line 101 of your spouse's or common-law partner's Form NL428, if any 61860 – • 79
Line 78 minus line 79 (if negative, enter "0") = 223 56 80
If you are claiming an amount on line 79, enter the amount from line 80 on line 87, enter "0" on
line 97, and continue on line 98. If not, continue on the next page.

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 Protected B when completed
Part C – Newfoundland and Labrador tax (continued)

Adjusted family income calculation for the Column 1 Column 2

Newfoundland and Labrador low-income tax reduction You Your spouse or
common-law partner
Net income from line 23600 of the return 12,300 00 81
Total of the universal child care benefit (UCCB) repayment
(line 21300 of the return) and the registered disability savings plan
(RDSP) income repayment (included on line 23200 of the return) + + 82
Line 81 plus line 82 = 12,300 00 = 83
Total of the UCCB income (line 11700 of the return) and the RDSP
income (line 12500 of the return) – – 84
Line 83 minus line 84 (if negative, enter "0") = 12,300 00 = 85
Add the amounts from line 85 of columns 1 and 2.
Enter this amount on line 92. Adjusted family income 12,300 00 86

Amount from line 80 of the previous page 223 56 87

Basic reduction Claim $862 61870 862 00 88
Reduction for spouse or common-law partner +
Claim $481 61880 89
Reduction for an eligible dependant claimed on line 58160 Claim $481 61890 + 90
Add lines 88 to 90. (maximum $1,343) = 862 00 91
Adjusted family income:
Amount from line 86 12,300 00 92
If you claimed an amount on line 89 or line 90,
enter $34,866; if not, enter $20,619. – 20,619 00 93
Line 92 minus line 93 (if negative, enter "0") = 0 00 94
Applicable rate × 16% 95
Line 94 multiplied by the percentage from line 95 0 00 0 00
Ż
= – 96
Line 91 minus line 96 Newfoundland and Labrador
(if negative, enter "0") low-income tax reduction = 862 00 862 00
Ż
– 97
Line 87 minus line 97 (if negative, enter "0")
Enter this amount on line 42800 of your return. Newfoundland and Labrador tax = 0 00 98

Unused low-income tax reduction that your spouse or common-law partner can claim
Amount from line 97 above 862 00 99
Amount from line 78 of the previous page – 223 56 100
Line 99 minus line 100 (if negative, enter "0") Unused amount = 638 44 101

See the privacy notice on your return.

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 Form NL479
Newfoundland and Labrador Credits 2021
Protected B when completed

Complete the calculations that apply to you and attach a copy of this form to your return.
For more information about these credits, including credit eligibility requirements, see the Newfoundland and Labrador
Information Guide in your income tax package.

Physical Activity Tax Credit

If applicable, complete the following table and include all of your family's eligible physical activity expenses.
Do not include your receipts but keep them in case you are asked to provide them later.
If you need more space, attach an additional sheet of paper.

Amount paid
Family Name of program (including all
Date of receipt Description
member or organization applicable
taxes)

+
+
+
+
+
+
+
+
+
+
+
+
+

Total amount paid from all receipts included in the table above =
Total eligible expenses 1
Amount of assistance received or receivable included in the amount on line 1 – 2
Line 1 minus line 2 (maximum $2,000) = 3
Amount from line 3 being claimed by other eligible individuals – 4
Line 3 minus line 4 Physical activity expenses 62000 = 5
Applicable rate × 8.7% 6
Line 5 multiplied by the percentage from line 6 Physical activity tax credit = 7

Research and Development Tax Credit (Individuals)

Enter the tax credit amount from line 6 of your Form T1129. + 8
Line 7 plus line 8
Enter this amount on line 47900 of your return. Newfoundland and Labrador credits = 9
See the privacy notice on your return.

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 Protected B when completed
2021
Employee Overpayment of Employment Insurance Premiums

Complete this form to calculate any overpayment of employment insurance (EI) premiums paid through employment.
To receive a refund of any overpayment, the amount of the EI overpayment has to be more than $1.
If you have self-employment and other eligible earnings and you entered into an agreement with the Canada Employment
Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits, complete
Schedule 13 before completing this form.
Do not complete this form if you were a resident of Quebec on December 31, 2021, and have to complete Schedule 10.

Calculating your employment insurance overpayment

Total EI insurable earnings (box 24 or, if blank, box 14 of your T4 slips) (1) 12,300 00 1
Total self-employment and other earnings eligible for the EI program for access to EI special benefits + 2
Line 1 plus line 2 (maximum $56,300) = 12,300 00 3
Total premiums deducted:
Residents of other than Quebec (box 18 and box 55 of your T4 slips) (2)
Quebec residents (box 18 of your T4 slips) 231 24 4
Total premiums payable (if applicable):
Residents of other than Quebec (amount from line 9 of Schedule 13)
Quebec residents (amount from line 10 of Schedule 13) + 5
231 24 231 24
Ż
Line 4 plus line 5 = 6
Amount from line 3 12,300 00 – $2,000 = (if negative, enter "0") – 10,300 00 7
Line 6 minus line 7 (if negative, enter "0") = 0 00 8
Total premiums deducted from line 4 above 231 24 9
Required premiums:
Residents of other than Quebec
Amount from line 1 12,300 00 × 1.58% = (maximum $889.54) 194 34 10
Residents of Quebec
Amount from line 1 × 1.18% = (maximum $664.34) 11
Enter the amount from line 10 or line 11, whichever applies. – 194 34 12
Line 9 minus line 12 (if negative, enter "0") = 36 90 13
Enter whichever is more: amount from line 8 or line 13. 36 90 14
Employment insurance overpayment:
Enter whichever is less: amount from line 9 or line 14.
If this amount is more than $1, enter it on line 45000 of your return. 36 90 15
Non-refundable tax credit for employment insurance premiums through employment:
Enter whichever amount is the least: line 7, line 9 or line 12.
Enter this amount on line 31200 of your return and on line 58300 of your Form 428, if applicable. (3) 194 34 16

(1) If you have no self-employment earnings and your total EI insurable earnings on your T4 slips are less than $2,000, enter "0".
However, if you have self-employment earnings and have an agreement with the Canada Employment Insurance Commission
through Service Canada to participate in the EI program for access to EI special benefits, enter the total EI insurable earnings
from your T4 slips.
(2) If you received EI-exempt employment income (box 28 of your T4 slip) and there is an amount in box 55 of your T4 slip, do
not claim the amount in box 55 on this line. In this case, contact Revenu Québec to get a refund of your provincial parental
insurance plan (PPIP) premiums paid. However, if you are an employee who controls more than 40% of a corporation's
voting shares and you have an agreement in 2021 with the Canada Employment Insurance Commission through Service
Canada to participate in the EI program for access to EI special benefits, claim the amount in box 55 on this line.
(3) We may adjust your claim if there is an amount on line 2 and the amount on line 3 is less than $2,032 ($2,023 for residents
of Quebec).

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