Where does the 50% of CPP on self employed earnings that is not included for a non-refundable tax credit on schedule 1 get entered as a deduction from business income ?

[burlingtonbob201]

Apparently the full CPP on self-employed earnings is no longer eligible for the non-refundable tax credit on Schedule 1.  Only 50% of the total amount payable on self-employed earnings is not eligible for the tax credit.  The other 50% is eligible to be deducted as an expense from self-employed earnings.  However, Turbo tax does not seem to include this amount anywhere.  Where should it be deducted and should the program do this automatically.  When did this rule change from allowing the full 100% to be eligible for the tax credit ?

[TurboTaxJennifer · Accepted solution]

Your CPP deduction appears in two places on your tax return (50% on each line):

1. Schedule 1 - Line 310
2. T1 General - Line 222