Questionnaire to Determine Whether You Must Make Source Deductions and Employer Contributions

This short questionnaire (maximum of three questions) can help you determine whether or not you must make source deductions and pay employer contributions on amounts you pay to an employee or a beneficiary.

Question 1 — Basic conditions

Do any of the following statements apply?

  • The amount is paid to an employee who reports for work at one of your establishments in Québec.
  • The amount is paid to an employee who is not required to report for work at any of your establishments (in Québec or elsewhere), but is paid from one of your establishments in Québec.
  • The amount is paid to a beneficiary who is resident in Québec at the time of payment.

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