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Schedule R - Quebec Parental Insurance Plan (QPIP) Premium (Rama please add French for entire page)

If the total of the following amounts is more than $2,000, then you have to pay premium by filling Schedule R:

• your net business income;

• your insurable earnings as a person responsible for a family-type resource or an intermediate resource; and

• your employment income subject to the QPIP

If you earned income from self-employment (line 27 of Schedule L) or as a person responsible for a family-type resource or an intermediate resource (line 40 of Schedule L if you received an RL-29 slip; otherwise, line 27 of Schedule L) and the amount on line 97 of your return is less than $391.82, complete Schedule R to calculate the QPIP premium you are required to pay on that income.

A. Premium on income from self-employment

Line 10 - Net business income (amount from line 27 of Schedule L). If the amount is negative, enter 0.

Line 11 - Insurable earnings of a person responsible for a family-type resource or an intermediate resource (line 40 of Schedule L)

Line 12 - Add line 10 and 11

Line 14 - Total of the amounts from box I of your RL-1 slips (if box I is blank, use the amount from box A of the RL-1 slip)

Line 16 - Employment income earned outside Quebec ( line 32 below)

Line 18 - Add lines 14 and 16

Line 22 - Enter the amount from line 12 or line 20, whichever is less

Line 24 - Multiply line 22 by 0.973% (maximum $695.70). Carry the result to line 439 of your return.

Line 26 - Multiply line 24 by 43.679%. Carry the result to line 248 of your return. If you entered an amount on line 11 above, see line 248 in the guide

B. Premium for a Quebec resident who worked outside Quebec

Line 30 - Income from employment in Canada, outside Quebec, T4 slip box 14

Line 31 - Income from employment outside Canada for which you did not receive an RL-1 slip

Line 32 - Add lines 30 and 31.

Line 33 - Maximum insurable earnings

Line 34 - Total of the amounts from box I of your RL-1 slips (if box I is blank, use the amount from box A of the RL-1 slip)

Line 35 - Subtract line 34 from line 33. If the result is negative, enter 0.

Line 36 - Enter the amount from line 32 or line 35, whichever is less.

Line 37 - Multiply line 36 by 0.548%

Line 38 - Amount from line 450 of your federal income tax return

Line 40 - Amount from line 451 of your federal income tax return

Line 42 - Subtract line 40 from line 38.

Line 44 - Carry the result to line 439 of your Quebec income tax return