Special Cases Concerning Establishments Located Outside Québec and Individuals Who Are Not Resident in Québec
Even if the conditions for making source deductions and paying employer contributions are not met, you may still be required to make source deductions and pay employer contributions on an amount you pay to:
- an employee who reports for work at one of your establishments located in Québec and at one of your establishments located outside Québec;
- an employee who reports for work only at one of your establishments located outside Québec or is paid from one of your establishments located outside Québec;
- an employee who reports for work only at one of your establishments located outside Canada or is paid from one of your establishments located outside Canada;
- a non-resident employee who has been recruited from outside Canada;
- an employee of an employer that does not have an establishment in Québec for services performed for you in Québec;
- an employee or a person who is not resident in Québec.
Note
The term "establishment" has the meaning assigned to it in the Taxation Act. For more information, refer to interpretation bulletin IMP. 12-1, available under Fiscalité on the Publications du Québec website.