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Citizens
Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
Businesses
Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
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Learn about the partnerships we create with developers of products related to our fields of activity, SRM installers and QESI promoters, trustees and mandataries.Find out more
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Source Deductions and Employer Contributions

Employer's Kit
Conditions for Making Source Deductions and Paying Contributions
Hiring an Employee
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Special Cases – Source Deductions and Employer Contributions in Certain Situations
Calculating Source Deductions and Employer Contributions
Remitting Source Deductions and Employer Contributions
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Source Deductions and Employer Contributions
Conditions for Making Source Deductions and Paying Contributions

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Coronavirus Disease (COVID-19)

To help in the fight against COVID-19, our service centres will remain closed through February 8.

You can, however, continue to drop documents off in our mail chutes and use our online services in My Account for individuals and My Account for businesses. To find out how to reach our client services, click Contact Us.

For information on the relief measures in place, see Coronavirus Disease (COVID-19).

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