Source Deduction Table for Québec Income Tax

This document contains the Québec income tax source deduction table.

This document is only available in electronic format.


The formulas were updated further to the Budget Speech delivered on March 17, 2016. You must therefore use the 2016-07 version to calculate source deductions of Québec income tax for any pay period beginning after June 30, 2016, to take into account the reduction of the health contribution.

You may use the WinRAS - Calculation of source deductions and employer contributions application to calculate source deductions and employer contributions for all pay periods.

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2016-07 version

2016-02 version

The 2016-01 version of the table was replaced on December 23, 2015. Only the “52 pay periods per year” section was changed.

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