T4 Box 28 - Exempt (CPP/QPP, EI and Provincial Parental Insurance Plan)

Box 28 – Exempt (CPP/QPP, EI, and PPIP) CPP/QPP (Canada Pension Plan/Quebec Pension Plan) – Leave this box blank if you:

• reported an amount greater than “0” in boxes 16, 17, or 26;
• reported “0” in box 26 and the employee gave you a copy of a completed Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election; or
• reported “0” in box 26 and the employee worked in one of the employment types listed on the back of Form CPT20, Election to Pay Canada Pension Plan Contributions.

Otherwise, enter an “X” if you did not have to withhold CPP contributions from the earnings for the entire reporting period.

EI (employment insurance) – Leave this box blank if you reported an amount greater than “0” in box 18 or 24. Enter an “X” only if the earnings were exempt for the entire reporting period.

PPIP (provincial parental insurance plan) – Leave this box blank if you reported an amount in box 55 or 56. Enter an “X” only if the earnings were exempt for the entire period of employment in the province of Quebec.