CPP/QPP Overpayment for multi provincial employee (ON-QC)

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cullen
Posts: 48
Joined: Sun Mar 27, 2005 1:34 am
Location: Greenville SC

CPP/QPP Overpayment for multi provincial employee (ON-QC)

Post by cullen »

Nelson et al

I have a client that worked in QC and ON (before moving to the US) and had >1K CPP/QPP overpayment. Overpayment claimed on T1 and subsequent CRA reassesment reduced refund by this same amount and suggested that the overpayment be claimed on the TP1. Tax software did not allocate this however, I am suspecting that this is a CRA goof. Do you agree? Is there a multiprovincial agreement (or CRA to Rev QC agreement) to allocate this overpayment?

I envision Rev QC telling me to get it back from CRA and so forth
Joe
nelsona
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Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

Well, what was his last province of residence? I suspect that since you filed with MRQ, it was quebec, thus they have the last word on this.

The guide clearly states that credit for overpayment is to be claimed on the QC return.

If it wasn't QC, then you would not have filed with MRQ at all.


http://www.cra-arc.gc.ca/tx/ndvdls/tpcs ... 8-eng.html
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
nelsona
Posts: 18311
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

http://www.cra-arc.gc.ca/E/pbg/tf/t2204/README.html

Form T2204 also states that this form was not to be used if resident of QC on Dec 31.

Remember that in the year of emigration all insrructions which refer to "province of residence on Dec 31", are to be interpreted as "province of residence on last date of residency".
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
cullen
Posts: 48
Joined: Sun Mar 27, 2005 1:34 am
Location: Greenville SC

Post by cullen »

Bingo!

I looked for that info on the Rev QC and CRA sites and followed every link that I foiund. Intuit Profile software did not pick it up either.

Thanks for your help
Joe
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