Individuals use the Source Deductions Return (form TP-1015.3-V) to report the deductions and personal tax credits to which they are entitled so that you can calculate source deductions of income tax on their remuneration.

Individuals have to give you a completed copy of this form:

• on the day they take up employment (if you are an employer);
• before they receive remuneration for a first time (if you are a payer);
• within 15 days after an event that reduces the amounts entered on the previously completed copy of form TP-1015.3-V that results in a different deduction code for them (see the Source Deduction Table for Québec Income Tax [TP-1015.TI-V] for information on the deduction codes).

Individuals can also complete and give you a copy of form TP-1015.3-V at any time to:

• request a reduction in the amount of income tax that is withheld to take into account tax credits and deductions to which they are entitled;
• have an additional amount of income tax withheld; or
• apply for an exemption from source deductions of Québec income tax on their employment income.

Given that the annual indexation of the income tax system does not affect the deduction codes, individuals are not required to complete form TP-1015.3-V each year.

Individuals who have more than one employer or payer at the same time

An individual who has already asked another employer or payer to take into account the personal tax credits to which the individual is entitled can enter "0" on line 10 of form TP-1015.3-V to ensure that the tax credits are not taken into account a second time in the calculation of source deductions of income tax.

Exemption from source deductions of income tax respecting employment income

Do not withhold Québec income tax from an employee's employment income if the employee has requested an exemption on form TP-1015.3-V because they estimate that their total income from all sources for the year will not exceed the total of the amounts on lines 10 and 19 of the form. This exemption is valid only for the year for which it is requested.

Individual who is not resident in Canada or who becomes resident in Canada during the year

If an individual is not resident in Canada in the year or becomes a resident during the year, the deductions and personal tax credits that the individual can enter on form TP-1015.3-V may be limited.

Individual who spends fewer than 183 days in Québec

An individual who spends fewer than 183 days in Québec in the year and expects to include at least 90% of their income for the year from all sources in the calculation of taxable income earned in Canada can enter, on lines 1 through 9 of form TP-1015.3-V (for the year concerned), the total of the amounts to which they are entitled, except if:

• they are a foreign farm worker;
• they earned income in another province or territory of Canada (in that case, contact us).

However, the individual cannot enter any amount on form TP-1015.3-V with regard to the deduction for support payments.

Furthermore, the individual cannot enter an amount on form TP-1015.3-V if they expect that less than 90% of their income for the year from all sources will be included in the calculation of taxable income earned in Canada.

Individual who spends more than 182 days in Québec

An individual who spends more than 182 days in Québec during the year is considered to be resident in Québec throughout the year and can enter on form TP-1015.3-V (for the year concerned) the total of the amounts used to calculate the tax credits and deductions to which they are entitled.

Individual who becomes resident in Canada

Contact us to find out what rules apply with regard to the amounts that an individual who becomes resident in Canada during the year must enter on form TP-1015.3-V.