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Source Deductions and Contributions
Source Deductions and Contributions
The pages below provide information about employer source deductions and contributions. Consult the relevant pages to obtain information on your responsibilities as an employer or payer, how to determine and remit source deductions and employer contributions, and which RL slips and summaries should be filed.
Are You Required to Make Source Deductions and Pay Employer Contributions?
- Basic Conditions for Making Source Deductions of Income Tax and Paying Employer Contributions
- Criteria Used to Determine a Worker's Status
- Employee Situations
- Types of Remuneration
Remittances of Source Deductions and Contributions
- Direct Deposit of Refunds
- Frequency of Remittances
- Payment Options
- Remittance Schedules of Source Deductions and Employer Contributions
Other Topics
Calculating Source Deductions, Contributions and Compensation Tax
- Contribution to the Health Services Fund
- Contribution to the Workforce Skills Development and Recognition Fund (WSDRF)
- Contributions to the Québec Pension Plan (QPP)
- Québec Parental Insurance Plan (QPIP) Premiums
- Québec Source Deductions
RL Slips and Summaries
- Clic Revenu Payments
- Management of Powers of Attorney
- Management of User Files
- Online Filing of RL-1 slips and the Summary of Source Deductions and Employer Contributions
- Registering a Business with clicSÉQUR
- Request to Receive (or no longer receive) the full Employer's Kit
- Source Deductions and Employer Contributions Returns
- Transmitting RL Slips Online
- Viewing Returns Filed Online
- WinRAS - Calculation of Source Deductions and Employer Contributions
- Application for Registration
- Formulas to Calculate Source Deductions and Contributions
- Guide for Employers: Source Deductions and Contributions
- Guide to Filing the RL-1 Slip: Employment and Other Income
- Principal Changes
- Relevé 1 - Revenus d'emploi et revenus divers (English courtesy translation)
- Source Deduction Table for Québec Income Tax
- Source Deduction Tables for QPP Contributions: 52, 26 and 24 Pay Periods
- Summary of Source Deductions and Employer Contributions
- Table for Québec Parental Insurance Plan Premiums
Last Updated: 2012-05-30
