Measures Pertaining to Source Deductions

CSST Payments

The CSST and Revenu Québec have reached an agreement that will allow some 180,000 employers to save time and money by making periodic payments of their CSST premiums at the same time as their source deductions and employer contributions, on a single remittance slip. To this end, a CSST box has been added to the remittance slips that Revenu Québec sends employers.

This agreement will also require the use of nearly one million fewer forms, bank transfers and cheques.

Quarterly instalments

Employers that remit to Revenu Québec an average of no more than $3,000 per month in source deductions and employer contributions can make these remittances quarterly instead of monthly. Formerly, the limit was $1,000.

As a result of this change, over 52,000 employers can make quarterly instalments, thereby reducing the number of yearly instalments from 12 to 4.

Annual payment

Employers that remit no more than $2,400 in annual source deductions and employer contributions can do so in a single annual remittance. Formerly, the limit was $1,200.

As a result of this change, over 17,000 employers can make a single annual payment.

At the end of each year, we review your file and make any necessary change to the frequency of your instalments. However, should your situation change during the year and you wish to take advantage of these measures, contact us.