Formulas to Calculate Source Deductions and Contributions

This guide contains the formulas for calculating Québec income tax withholdings, QPP contributions, QPIP premiums, and the employer contribution to the health services fund.

This document is only available in electronic format.


This guide must be used for 2015. It does not contain any tax changes for 2015 that were announced after December 2, 2014. To find out what changes have been made with regard to source deductions and contributions, refer to Principal Changes.

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