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The Charter of the French language and its regulations govern the consultation of English-language content.

Reducing the Remuneration Subject to Source Deductions of Income Tax

In some cases, you must subtract certain contributions and deductions from the remuneration subject to source deductions of income tax.

For each pay period, reduce an employee's gross remuneration by subtracting:


Do not subtract the employee's Québec Pension Plan (QPP) contributions, Québec parental insurance plan (QPIP) premiums, Employment Insurance premiums or union dues from the employee's gross remuneration.

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