Box J – Québec Income Tax Withheld at Source
Enter in box J of the RL-2 slip (see courtesy translation RL-2-T) the amount of Québec income tax withheld at source during the year, including the special tax withheld at source from an eligible income-averaging annuity for artists. Leave box J blank if no Québec income tax was withheld.
If the amount in box J includes the special tax withheld at source from an eligible income-averaging annuity for artists, write “C-9” in a blank box, followed by the amount of the special tax.
For information about payments subject to source deductions of income tax and the calculation of such source deductions, see the Guide for Employers (TP-1015.G-V). Be sure to use the version of the guide that was in effect at the time the payments were made.