Income Supplements

You must withhold 16% of the amount of an income supplement paid under a government work incentive project other than the Return to Work Supplement sponsored by Emploi-Québec. For example, if you pay a supplement of $200, you must withhold $32 in income tax.

However, do not withhold income tax on the portion of the supplement that relates to childcare expenses or tuition fees.

Last Updated: 2013-11-15