Self-Employed Fishers

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Source deductions of income tax

Self-employed fishers can ask you to withhold income tax on their fishing income. To do this, they must complete and give you a copy of form TP-1015.N-V, Election by Fishers to Have Income Tax Deducted at Source. You will then have to deduct income tax at a rate of 15% from each amount you pay them for their fishery products.

The amount is withheld until the fisher submits a new copy of form TP-1015.N-V.

You are required to withhold income tax on fishing income if a fisher asks you to do so within a reasonable timeframe and before payment of any amount subject to income tax.

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