Registering for Source Deduction Purposes

If you pay salaries, wages or remuneration, you must

• make source deductions of Québec income tax, Québec Pension Plan contributions and Québec parental insurance plan premiums
• remit to us the amounts withheld
• remit to us your Québec parental insurance plan premium and your employer contributions to the Québec Pension Plan, the health services fund, the Workforce Skills Development and Recognition Fund and the financing of the Commission des normes du travail
• remit the compensation tax to us, if you are a specified financial institution other than a corporation

As a rule, if you are an employer and you do not have an establishment in Québec, the above-mentioned obligations do not apply to you. Therefore, you are not required to register as an employer for source deductions purposes.

If you are an employer, we will assign you a number to confirm your registration for source deduction purposes when you apply for registration or make a first payment as a new employer.

To register, complete form LM-1-V, Application for Registration, or use the Registering for Revenu Québec Files online service. You can also obtain an identification number when you make your first payment as a new employer.