Income Supplements

Source deductions of income tax

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.

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.

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