Guide for Employers: Source Deductions and Contributions
Use this guide if you are an employer or a payer. It will help you meet your obligations with regard to source deductions and employer contributions.
This document was updated so individuals can take advantage, in the 2023 taxation year, of the general income tax reduction that was announced by the Minister of Finance of Québec in the Budget Speech of March 21, 2023.
For more information, see Budget 2023-2024: Additional Information (PDF – 1,418 KB) on the Ministère des Finances website.