In an employer-employee situation, each party is responsible for 50% of the employee's total contributions. In a sole proprietary situation, I would think I can claim the 50% of the "employer" portion.
CRA's explanation for line 9060 wasn't very helpful. It says, "The CPP is for all workers, including the self-employed." However, there's no mention of whether I can claim the contribution as a business expense.
As per the Canada Revenue Agency (CRA) Business Expenses As the employer, you can deduct your part of the following amounts payable on employees' remuneration:
It does not indicate that you can claim 50% of the employer contribution as you are not an employer due to the lack of employees. For further clarification please call the CRA at 1-800-959-8281.
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