Special Cases – Source Deductions and Employer Contributions in Certain Situations

Special rules apply to the calculation of source deductions and employer contributions in the situations and for the taxable benefits and types of employment and remuneration listed below.

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Special situations

Employee situation Employer situation Type of employment Type of remuneration

Taxable benefits

Taxable benefit – Motor vehicle Taxable benefit – Insurance plan Taxable benefit – Board, lodging, transportation and meals Taxable benefit – Travel expenses Taxable benefit – Other

		Topics	Categories
10561, 10583	Special Cases, Taxable benefit – Other	Allowance Paid to a Member of a Municipal or School Body	Other
10561, 10583	Special Cases, Taxable benefit – Other	Benefits Provided to a Person With an Impairment	Other
10561, 10583	Special Cases, Taxable benefit – Other	Gifts and Rewards	Other
10561, 10583	Special Cases, Taxable benefit – Other	Professional Membership Dues	Other
10561, 10583	Special Cases, Taxable benefit – Other	Employee QPP Contributions and QPIP Premiums Paid by the Employer	Other
10561, 10583	Special Cases, Taxable benefit – Other	TFSA Contributions Made by the Employer	Other
10561, 10583	Special Cases, Taxable benefit – Other	RRSP Contributions Made by the Employer	Other
10561, 10583	Special Cases, Taxable benefit – Other	Contributions Made and Other Amounts Paid by Employers to Certain Plans	Other
10561, 10583	Special Cases, Taxable benefit – Other	Interest-Free or Low-Interest Loans	Other
10561, 10583	Special Cases, Taxable benefit – Other	Moving and Relocation Expenses	Other
10561, 10583	Special Cases, Taxable benefit – Other	Security Options	Other
10561, 10583	Special Cases, Taxable benefit – Other	Training Expenses	Other
10561, 10583	Special Cases, Taxable benefit – Other	Tuition Fees, Scholarships and Bursaries	Other
10561, 10583	Special Cases, Taxable benefit – Other	User Fees for Recreational Facilities and Social or Sports Club Dues	Other
10561, 10583	Special Cases, Taxable benefit – Other	Cell Phone and Internet Services	Other
10561, 10583	Special Cases, Taxable benefit – Other	Tools for Work	Other
10561, 10583	Special Cases, Taxable benefit – Other	Location Incentives (Paid to a Health Professional Who Practises in a Particular Area)	Other
10561, 10583	Special Cases, Taxable benefit – Other	Loyalty Program	Other
10561, 10583	Special Cases, Taxable benefit – Other	Merchandise Discounts and Commissions on Certain Sales	Other
10561, 10583	Special Cases, Taxable benefit – Other	Debt Forgiveness	Other
10561, 10583	Special Cases, Taxable benefit – Other	Counselling Services	Other
10561, 10583	Special Cases, Taxable benefit – Other	Subsidized School Services	Other
10561, 10583	Special Cases, Taxable benefit – Other	Parking	Other
10561, 10583	Special Cases, Taxable benefit – Other	Uniforms and Special Clothing	Other
10561, 10583	Special Cases, Taxable benefit – Other	Medical Expenses – Taxable Benefits	Other
10561, 10583	Special Cases, Taxable benefit – Other	Acquisition of Shares in a Labour-Sponsored Fund	Other
10561, 10583	Special Cases, Taxable benefit – Other	Social Events	Other
10561, 10583	Special Cases, Taxable benefit – Other	Financial Compensation Paid to an Emergency Services Volunteer	Other
10561, 10583	Special Cases, Taxable benefit – Other	FHSA Contributions Made by the Employer	Other
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Free or Subsidized Meals	Related to board, lodging, transportation and meals
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Transportation From a Meeting Point to the Workplace	Related to board, lodging, transportation and meals
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Board, Lodging and Transportation Provided to an Employee of a Subcontractor	Related to board, lodging, transportation and meals
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Meals and Transportation Provided to an Employee Who Works Overtime	Related to board, lodging, transportation and meals
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Public Transit Passes	Related to board, lodging, transportation and meals
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Meals and Lodging Provided to a Restaurant or Hotel Employee	Related to board, lodging, transportation and meals
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Benefits Provided to an Employee Working at a Special Work Site or a Remote Location	Related to board, lodging, transportation and meals
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Intermunicipal Shared Transportation	Related to board, lodging, transportation and meals
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Free or Subsidized Lodging	Related to board, lodging, transportation and meals
10561, 10579	Special Cases, Taxable benefit – Board, lodging, transportation and meals	Dwelling Located in a Designated Remote Area (Prescribed Zone)	Related to board, lodging, transportation and meals
10561, 10577	Special Cases, Taxable benefit – Insurance plan	Contributions to a Non-Group Insurance Plan	Related to an insurance plan
10561, 10577	Special Cases, Taxable benefit – Insurance plan	Contributions to a Group Insurance Plan (Including a Health Services Plan)	Related to an insurance plan
10561, 10577	Special Cases, Taxable benefit – Insurance plan	Contributions to a Multi-Employer Insurance Plan	Related to an insurance plan
10561, 10577	Special Cases, Taxable benefit – Insurance plan	Top-Up Disability Payments	Related to an insurance plan
10561, 10575	Special Cases, Taxable benefit – Motor vehicle	Allowance for the Use of a Motor Vehicle	Related to motor vehicles
10561, 10575	Special Cases, Taxable benefit – Motor vehicle	Automobile Made Available to an Employee	Related to motor vehicles
10561, 10575	Special Cases, Taxable benefit – Motor vehicle	Automobile Made Available to a Shareholder	Related to motor vehicles
10561, 10575	Special Cases, Taxable benefit – Motor vehicle	Automobile Made Available to a Partner or to a Partner's Employee	Related to motor vehicles
10561, 10575	Special Cases, Taxable benefit – Motor vehicle	Automobile Other Than an Automobile Made Available to an Employee	Related to motor vehicles
10561, 10575	Special Cases, Taxable benefit – Motor vehicle	Motor Vehicle, Other Than an Automobile, Made Available to an Employee	Related to motor vehicles
10561, 10575	Special Cases, Taxable benefit – Motor vehicle	Emergency Vehicle Made Available to a Member of a Police Force or Fire Department	Related to motor vehicles
10561, 10581	Special Cases, Taxable benefit – Travel expenses	Allowance or Reimbursement for Travel Expenses Incurred by a Member of the Council of an RCM or of the Kativik Regional Government	Related to travel expenses
10561, 10581	Special Cases, Taxable benefit – Travel expenses	Allowance or Reimbursement for Travel Expenses Incurred by a Member of a Board of Directors or Committee	Related to travel expenses
10561, 10581	Special Cases, Taxable benefit – Travel expenses	Allowance or Reimbursement for Travel Expenses Incurred by a Part-Time Employee	Related to travel expenses
10561, 10581	Special Cases, Taxable benefit – Travel expenses	Allowance for Travel Expenses	Related to travel expenses
10561, 10581	Special Cases, Taxable benefit – Travel expenses	Travel Expenses of an Employee's Spouse	Related to travel expenses
10561, 10581	Special Cases, Taxable benefit – Travel expenses	Trips Made by a Resident of a Designated Remote Area	Related to travel expenses
10561, 10567	Special Cases, Employee situation	Employee of an Employer That Does Not Have an Establishment in Québec	Related to employees
10561, 10567	Special Cases, Employee situation	Deceased Employee	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Temporarily Posted to a Country That Has a Social Security Agreement	Related to employees
10561, 10567	Special Cases, Employee situation	Employee With Work Income for the Year of Less Than $2,000	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Taking Phased Retirement	Related to employees
10561, 10567	Special Cases, Employee situation	Indian Employee	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Who Turns 18	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Who Receives a Retirement Pension	Related to employees
10561, 10567	Special Cases, Employee situation	Employee or Person Not Resident in Québec	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Transferred From an Establishment Subject to the Canada Pension Plan to an Establishment Subject to the Québec Pension Plan	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Who Reports for Work at One of Your Establishments Located in Québec and at One of Your Establishments Located Outside Québec	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Who Works for More Than One Employer	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Who Reports for Work Only at One of Your Establishments Located Outside Canada or Who Is Paid From One of Your Establishments Located Outside Canada	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Who Reports for Work Only at One of Your Establishments Located Outside Québec or Who Is Paid From One of Your Establishments Located Outside Québec	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Who Is a Student	Related to employees
10561, 10567	Special Cases, Employee situation	Non-Resident Employee Who Has Been Recruited From Outside Canada	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Who Receives a Disability Pension Under the Québec Pension Plan	Related to employees
10561, 10567	Special Cases, Employee situation	Employee Who Is Paid in Part From One of Your Establishments Located Outside Québec	Related to employees
10561, 10569	Special Cases, Employer situation	Employer That Succeeds Another Employer	Related to employers
10561, 10569	Special Cases, Employer situation	Employer That Amalgamates With Another Corporation	Related to employers
10561, 10569	Special Cases, Employer situation	Employer That Winds Up a Subsidiary	Related to employers
10561, 10569	Special Cases, Employer situation	Public Service Body That Is Amalgamated	Related to employers
10561, 10571	Special Cases, Type of employment	Taxi Drivers	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Employee of an Employment Agency	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Foreign Employees Entitled to a Five-Year Tax Exemption	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Sailors	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Canadian Forces Personnel and Police Officers	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Foreign Producers or Foreign Individuals Holding a Key Position in a Foreign Production Filmed in Québec	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Foreign Farm Workers	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Artists – Employee or Self-Employed	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Emergency Services Volunteers	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Self-Employed Fishers	Related to the type of employment
10561, 10571	Special Cases, Type of employment	Hairdressers	Related to the type of employment
10561, 10573	Special Cases, Type of remuneration	Financial Assistance	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Taxable Benefits	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Commissions	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Paid Leaves of Absence	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Salary Deferral Arrangements	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Gratuities and Retroactive Pay	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Overtime Pay	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Indemnity in Lieu of Notice	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Vacation Pay	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Indemnities Further to an Industrial Accident (CNESST)	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Directors' Fees	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Payments From an RRSP, a VRSP, a PRPP or a RRIF	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Single Payments	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Retiring Allowances	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Payments From an RESP	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Pension Payments (Retirement Benefits)	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Death Benefits	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Tips	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Employment Insurance Benefits	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Wage Loss Replacement Benefits	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Profit-Sharing Plans, Employee Trusts and Employee Benefit Plans	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Income-Averaging Annuity for Artists	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Income Supplements	Related to type of remuneration
10561, 10573	Special Cases, Type of remuneration	Disability Assistance Payments From an RDSP	Related to type of remuneration

Special Cases – Source Deductions and Employer Contributions in Certain Situations

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