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.

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

Special Cases – Source Deductions and Employer Contributions in Certain Situations

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