Source Deductions of Québec Income Tax

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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 most convenient for you.

Calculating source deductions of income tax

The type of remuneration you pay an employee or a beneficiary will determine which method you use to calculate the amount of the source deduction of income tax.

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

  • 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 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.

Note

If you use the formulas in guide TP-1015.F-V to calculate source deductions of income tax on regular payments, you may notice that the amount obtained differs from the amount shown in table TP-1015.TI-V. The difference is attributable to the fact that the elements taken into account in the calculation are not the same.

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