Determining Whether You Must Make Source Deductions and Pay Employer Contributions


This page is currently being updated. Please refer to the 2019-01 version of the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).

You must make source deductions and pay employer contributions on any amounts you pay to an employee or beneficiary, provided one of the following basic conditions is met:

  • The amount is paid to an employee who reports for work at one of your establishments in Québec.
  • The amount is paid to an employee who is not required to report for work at any of your establishments (in Québec or elsewhere), but is paid from one of your establishments in Québec.
  • The amount is paid to a beneficiary who is resident in Québec at the time of payment.

If one of the above conditions is met and the amount paid is subject to at least one source deduction or one contribution, you must register for source deductions and obtain an identification number.


As a rule, the above obligations do not apply to you if you have no establishment in Québec. This means you do not have to register as an employer for source deduction purposes.

Helpful tools

To find out what source deductions you must make and what employer contributions you must pay on amounts paid to an employee or a beneficiary, you can:

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