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The Charter of the French language and its regulations govern the consultation of English-language content.

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 types of employment and remuneration listed below.

Also see the List of Taxable Benefits page for information on special rules that apply to source deductions and employer contributions made on some taxable benefits.

Special rules based on the employee's situation

See the special rules that can affect how source deductions and your employer contributions are calculated in the following situations:

Special rules based on the employer's situation

See the special rules that can affect how source deductions and your employer contributions are calculated in the following situations:

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