Self-employed: claim CPP for self on Line 9060 of T2125?

Question

In Canada, self-employed individuals have to contribute more to the Canada Pension Plan (CPP): we have to pay both the employee and employer amount. Whereas employees just pay their employee amount and their employer pays the other part.

Now, employers can deduct this payment on line 9060 of the Statement of Business or Professional Activities (T2125).

Can't the self-employed business owner claim their own Employer part of the CPP here, which will take that amount right off their taxable income? Which wording excludes this?

It says not to include "salaries or drawings of the owner(s) of the business since salaries or drawings paid or payable to you or your partners are not deductible", but is the CPP such drawing? It's not payable to to the self-employed individual, but to the revenue agency. Or does the government count among "your partners"?

Answer 1

This must be ruled out by the fact that the personal tax return already provides, for self-employed, exactly the same thing: a tax credit for half of the CPP. For 2018 this is Line 222 ("Deduction for CPP or QPP contributions on self-employment and other earnings"), which comes off the Net Income as part of determining Taxable Income.