You must take into account requests from individuals to adjust the amount of income tax deducted from their remuneration when they give you a form asking you to:

• reduce the amount of income tax that is withheld to take into account the personal tax credits and deductions to which they are entitled or to exempt them from source deductions of Québec income tax on their employment income (form TP-1015.3-V, Source Deductions Return);
• reduce the amount of income tax that is withheld (form TP-1016-V,  Application for a Reduction in Source Deductions of Income Tax);
• make additional source deductions of income tax (form TP-1015.3-V or form TP-1017-V, Request to Have Additional Income Tax Withheld at Source);
• include only a percentage of commissions in their income to take into account employment expenses if they are an employee who earns commissions (form TP-1015.R.13.1-V, Statement of Commissions and Expenses for Source Deduction Purposes);
• make source deductions of income tax if they are a self-employed fisher (form TP-1015.N-V, Election by Fishers to Have Income Tax Deducted at Source).