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

Payments Other Than Salaries and Wages Made to Employees Not Resident in Québec

Source deductions of income tax

You are not required to withhold income tax from an amount other than salary or wages (for example, a pension benefit paid in one or more instalments) if you pay the amount to a beneficiary who is not resident in Québec at the time of the payment.

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