Québec Source Deductions

You must make source deductions of income tax on the remuneration that you paid and that is subject to source deductions.

To calculate income tax withholdings, you can use the WinRAS – Calculation of Source Deductions and Employer Contributions under Online Services. You can also use the Source Deduction Table for Québec Income Tax (TP-1015.TI-V) or the formulas provided in the guide Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V).

You must remit source deductions of income tax periodically, according to your remittance frequency. You can use the payment option that best suits you.

For more information on source deductions, refer to the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).

• Fixed Rate
• Reduction in Source Deductions of Income Tax
• Remuneration Not Subject to Source Deductions of Income Tax
• Source Deductions Return