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• annuities from a deferred profit-sharing plan (DPSP) (including a DPSP whose registration has been revoked), minus any amount determined under the Taxation Act;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 $18,056;
• 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, other than the Return to Work Supplement sponsored by Emploi-Québec;
• 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 $22,065 for the year;
• directors' fees paid to a director who does not receive a salary or wages (special instructions apply to this type of remuneration); and 
• 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, and a payment under an arrangement that ceases to be an FHSA. 

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 $18,056;
• 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.