Reporting CPP/QPP & EI Earnings Before 2011

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Beginning January 1, 2012, for the 2011 tax season, the CRA has mandated that CPP/QPP and EI earnings must always be reported. Prior to that time (and for reference when preparing returns for 2010 and earlier) the following rules were in effect:

 

CPP/QPP Pensionable Earnings

A value should only be entered in the CPP/QPP Pensionable Earnings box if any of the following types of remuneration have been included in T4 box 14 (RL-1 box A):

 

remuneration paid to the employee before/during the month the employee turned 18
remuneration paid to the employee after the month the employee turned 70
remuneration paid to the employee during the months the employee was considered to be disabled under the CPP/QPP guidelines
remuneration paid to the employee after a CPP/QPP retirement pension became payable (refer to Guide TP-1015.G-V)
remuneration paid to the employee while the employee worked in "excluded employment" (refer to Chapter 2 of Guide T4001)
amounts for a clergy member's residence from which CPP/QPP contributions have not been deducted
any excluded income, benefits or payments (refer to Chapter 2 of Guide T4001)

 

EI Insurable Earnings

A value should only be entered in the EI Insurable Earnings box when EI insurable earnings are:

 

not equal to zero
not equal to the amount entered in T4 box 14 (RL-1 box A)
not equal to the maximum EI insurable earnings