At the end of each year, we determine your remittance frequency for the following year based on your average monthly remittance for the year that is two years before the calendar year, or on other conditions.

The average monthly remittance for a year is determined by dividing the total of the amounts to be remitted as income tax withheld from remuneration paid as an employer or as a payer, Québec Pension Plan (QPP) contributions, Québec parental insurance plan (QPIP) premiums and the contribution to the health services fund by the number of months in the year (maximum of 12) for which the amounts were remitted.

We will notify you if your remittance frequency for the following year changes. We may choose a remittance frequency that is to your advantage, based on your average monthly remittance for the preceding year. We will review your file based on the data available to us. If we are missing certain information, we may determine a remittance frequency that is different from the one you should normally have. If this happens, contact us and request our authorization to make remittances at the frequency applicable to your situation.