Line 452 - Overpayments to the Québec Pension Plan (QPP) and the Canada Pension Plan (CPP)
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Data entry links and information
This is calculated from amounts entered in
T4 and employment income > T4 > Box 17 - employee's QPP contributions
T4 and employment income > T4 > RL-1 box G - pensionable earnings under the QPP
If box G on your RL-1 is blank, do not enter zero on the T4 data entry page. If you enter 0 for pensionable earnings, any amount entered in box 17 will be an considered an overpayment.
Line 452 - Overpayments to the Québec Pension Plan (QPP) and the Canada Pension Plan (CPP)
If the amount you entered on line 98 is over $2,049.30, enter the excess amount (that is, the overpayment) on line 452. You may have made an overpayment even if the amount of your contribution is under $2,049.30. In that case, we will calculate the overpayment for you.
Make sure you have entered, on line 98 of your return, the total amount of QPP and CPP contributions shown on your information slip(s).
Special case
We will calculate your overpayment if you
- reached 18 years of age in 2008; or
- were entitled in 2008 to a disability pension under the QPP or the CPP.
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