Are You Required to Make Source Deductions and Pay Employer Contributions?

If you are required to make source deductions and pay employer contributions, you must register with Revenu Québec for that purpose.

The links below will help you determine whether you must 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
• Indian Employers
• Types of Remuneration