Use the usual method to calculate source deductions of income tax. Use 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, if you pay any of the following types of remuneration:

• a salary or wages
• wage loss replacement benefits paid under a wage loss replacement plan to which the employer contributed
• pension benefits from a registered pension plan (RPP) or another pension plan paid periodically to a person who is resident in Québec
• the portion of a periodic payment from a registered retirement income fund (RRIF) that exceeds the minimum amount
• amounts paid under a retirement compensation arrangement or resulting from the making of such an arrangement
• employment insurance benefits
• parental insurance benefits
• financial assistance paid under a program established by a government or government agency in Canada or by another organization
• benefits paid under a supplementary unemployment benefit plan
• income assistance payments made to older workers under the Department of Employment and Social Development Act (federal statute)
• benefits paid under the Labour Adjustment Benefits Act (federal statute)
• benefits paid under a program administered pursuant to an agreement entered into under the Department of Fisheries and Oceans Act (federal statute)
• annuities from a deferred profit-sharing plan (DPSP) (including a DPSP whose registration has been revoked), minus any amount determined under the Taxation Act
• amounts paid by a custodian of an employee benefit plan, other than refunds of contributions made to the plan
• periodic payments from a voluntary retirement savings plan (VRSP) or a pooled registered pension plan (PRPP)
• benefits paid under an income support program for the parents of a crime victim
• payments from an advanced life deferred annuity
• payments under the Canada Recovery Benefits Act
• payments under the Canada Worker Lockdown Benefit Act

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

• gratuities and retroactive pay, where the employee's estimated annual remuneration, including the gratuity or retroactive pay, is not more than $18,571
• certain single payments (for example, a retiring allowance)
• single payments from a registered retirement savings plan (RRSP), a voluntary retirement savings plan (VRSP), a pooled registered pension plan (PRPP) or the portion of a single payment from a registered retirement income fund (RRIF) that exceeds the minimum amount (certain exemptions apply)
• income supplements paid under a government work-incentive project
• payments made, other than in the course of regular and continuous employment, to a person (including a corporation) not resident in Canada for services the person performs for you in Québec
• amounts paid to a self-employed fisher for their fishery products, provided the fisher has completed form TP-1015.N-V, Election to Have Income Tax Deducted at Source From Fishing Income
• the taxable portion of disability assistance payments from a registered disability savings plan (RDSP) that exceeds $22,694 for 2025
• directors' fees paid to a director who does not receive a salary or wages (special instructions apply to this type of remuneration)
• amounts paid under an income-averaging annuity for artists (a special tax applies to this type of remuneration)
• a single payment out of a first home savings account (FHSA), if the payment must be included in calculating the individual's income for the year in which the payment is received

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 on a regular basis
• gratuities and retroactive pay, where the employee's estimated annual remuneration, including the gratuity or retroactive pay, is more than $18,571
• 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
• 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