Remuneration Subject to Source Deductions of Québec Income Tax

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Remuneration subject to source deductions of income tax

To find out if an amount you pay is subject to source deductions of income tax, see Table of Remuneration Subject to Source Deductions and Employer Contributions.

The method you use to calculate source deductions of Québec income tax on remuneration subject to income tax depends on the specific type of remuneration paid.

Remuneration on which source deductions of income tax must be made using the usual method

Calculate source deductions of income tax using the Source Deduction Table for Québec Income Tax (TP-1015.TI-V), the Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V), or WebRAS or WinRAS, if you pay any of the following types of remuneration:

Remuneration on which source deductions of income tax must be made using a fixed rate

Use a fixed rate to calculate source deductions of income tax from the following types of remuneration:

Remuneration on which source deductions of income tax must be made using the method applicable to gratuities

Use the method applicable to gratuities to calculate the source deductions of income tax from the following types of remuneration:

  • commissions paid to an employee who does not have to incur expenses or who did not complete the Statement of Commissions and Expenses for Source Deduction Purposes (form TP-1015.R.13.1-V), if the commissions are not paid to the employee on a regular basis;
  • gratuities and retroactive pay, where the employee's estimated annual remuneration, including the gratuity or retroactive pay, is more than $15,532;
  • overtime paid in a pay period other than the period in which it was earned (that is, accumulated overtime);
  • vacation pay paid to an employee who is not taking holidays; and
  • taxable benefits resulting from the exercise of a security option that is a share of a corporation (other than a Canadian-controlled private corporation [CCPC]) or mutual fund units.
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 the Source Deduction Table for Québec Income Tax (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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