As an employer or payer, you have to make source deductions of income tax on the remuneration subject to income tax that you pay an employee or a beneficiary.

However, certain amounts can reduce the remuneration subject to source deductions of income tax. You must also take into account amounts claimed on any of the source deductions forms.

You must remit source deductions of income tax periodically, according to your remittance frequency, using the payment option that is best for you.

Calculating source deductions of income tax

The type of remuneration you pay will determine which method you use to calculate the amount of income tax to withhold.

You can use the usual method, which means using one of the following tools:

• WebRAS – Calculation of Source Deductions and Employer Contributions;
• the Source Deduction Table for Québec Income Tax (TP-1015.TI-V); or
• the Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V).

You can use a fixed rate. 

You can use the method applicable to gratuities. 

For more information, see Remuneration Subject to Source Deductions of Québec Income Tax.