Employee Trust

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

In general, an employee trust is an arrangement that the trustee, pursuant to federal legislation, has elected to qualify as an employee trust, under which an employer remits amounts to the trustee for the benefit of employees.


To maintain its status as an employee trust, a trust must allocate to its beneficiaries (the employees), each year, all of its non-business income and all employer contributions for that year.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter