Methods for Remitting Source Deductions and Employer Contributions
You can remit source deductions and employer contributions to us in any of the following ways:
- using the online payment service of a financial institution;
- by pre-authorized debit, if you use the online filing services in My Account for businesses (you must have authorized us to debit amounts by completing form LM-2.DP-V, Payer's Pre-Authorized Debit Agreement – Business PAD);
- in person at a financial institution (see below); or
- by mail (see below).
Enclose your remittance with the duly completed Remittance of Source Deductions and Employer Contributions (form (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, as applicable).
If you do not have the form, please send us, along with your remittance, a letter that includes:
- your name and mailing address;
- your identification number, if you have one;
- your Québec enterprise number (NEQ), if you have one;
- the period covered by your remittance;
- the amount of income tax withheld;
- the amount of your Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums;
- the amount of your contribution to the health services fund;
- the amount of your payment for the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST), where applicable.
Even if you do not have an identification number, send us your remittance. We will open an account in your name and send you the form to use for your next remittance.
If you received a remittance form, you must return it to us, even if you made no source deductions and are not required to remit any amount for the period concerned. If you have no remittance to make, enter “0” in each box of the remittance slip.
Viewing remittance information
Log in to My Account for businesses to view your remittances and refunds, as well as your statement of account.