Source Deductions of Québec Income Tax

You must make source deductions of income tax on subject remuneration that you pay to an employee or a beneficiary if one or more of the basic conditions for making source deductions and paying employer contributions are met (check whether any of the special cases apply).

Income tax is generally withheld from an employee's gross remuneration for the pay period. Certain amounts, however, can reduce the remuneration subject to source deductions of income tax.

An employee's specific situation also has be to taken into account.

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

Calculating source deductions of income tax

You can use any of the following to calculate source deductions of income tax under the usual method:

  • WebRAS or WinRAS, tools for calculating 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 cannot use the usual method if you are required to make source deductions at a fixed rate or using the method applicable to gratuities because of the type of remuneration you pay. For more information, see Remuneration Subject to Source Deductions of Québec Income Tax.

Note

You can also calculate the source deductions of income tax yourself. See the Source Deduction Table for Québec Income Tax (TP-1015.TI-V).

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