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Schedule 10

Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums

This schedule, relevant to Quebec, calculates Employment Insurance(EI) and Provincial Parental Insurance Plan (PPIP) amounts.

you should only complete this if the following applies:

you reported only net self-employment income of $2,000 or more on lines 135 to 143 of your return

you reported net self-employment and employment income (including employment income from outside Canada) and the total of these incomes is $2,000 or more

one of your T4 slips has a province of employment other than Quebec in box 10 and you reported employment income (including employment income from outside Canada) of $2,000 or more.

This worksheet comprises 3 parts:

Part A - PPIP premiums payable on self-employment income

Part B - PPIP premiums payable on employment income

Part C - Employment insurance overpayment calculation

if all of your T4 slips has Quebec as the province of employment, then do not complete parts B and C.

Provincial Amounts Transferred From Your Spouse or Common-Law Partner
Part A - PPIP premiums payable on self-employment income
Net business income (amount from line 27 of Schedule L of your provincial income tax return for Quebec)3791
Maximum insurable income2
Employment income (box 14 of all your T4 slips(a), including employment income from outside Canada), or if there is an amount in box 56, enter that amount.-3
Line 2 minus line 3 (if negative, enter "0")=4
Enter the amount from line 1 or line 4, whichever is less.5
PPIP rate on self-employment incomex%6
Multiply the amount on line 5 by line 6.(maximum $695.10)==7
Deduction for PPIP premiums on self-employment income: Amount from line 7x43.706%=8
Enter the amount from line 8 on line 223 of your federal return.
Tax credit for PPIP premiums on self-employment income:
Amount from line 79
Amount from line 8-10
Line 9 minus line 10. Enter this amount on line 378 of your Schedule 1.(maximum $391.30)==11
Part B - PPIP premiums payable on employment income
Employment income from box 14 of all your T4 slips(a) where the province of employment is other than Quebec, including employment income from outside Canada and any exempt income earned outside Quebec37712
Maximum insurable income13
Total of PPIP insurable earnings from box 56 of all your T4 slips where Quebec is the province of employment (if box 56 is blank, enter the amount from box 14 of the T4 slip(a))380-14
Line 13 minus line 14 (if negative, enter "0")==15
Enter the amount from line 12 or line 15, whichever is less.16
PPIP rate on employment incomex%17
Multiply the amount on line 16 by line 17. Enter this amount on line 376 of Schedule 1.(maximum $391.30)==18
Part C - Employment insurance overpayment calculation
Total EI insurable earnings (Total amount from box 24 of all your T4 slips(a). If box 24 is blank, use the amount from box 14, unless box 28 indicates that the T4 earnings are EI-exempt.) If the total amount is $2,000 or less, enter "0". (maximum $49,500)19
EI rate on self-employment and other earnings x%20
Multiply the amount on line 19 by line 20. (maximum $762.30)=21
Total EI premiums (box 18 of all your T4 slips(b)) 22
Amount from line 21-23
Line 22 minus line 23 (if negative, enter "0") Enter this amount on line 450 of your federal return.==24
Enter on line 312 of your Schedule 1 the amount on line 21 or line 22, whichever is less.

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