Source Deduction Table for Québec Income Tax
TP-1015.TI-V
These documents contain the source deduction table for Québec income tax and information on how to use it.
Note
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.
You can use WebRAS to calculate source deductions and employer contributions.
Source Deduction Tables for Québec Income Tax (2023-07 version)
Note
Use the 2023-07 version for remuneration paid after June 30, 2023, and before January 1, 2024.
- Source Deduction Tables (PDF Document – 306 KB)
- Schedule A: 53 Pay Periods (PDF Document – 89 KB)
- Schedule B: 52 Pay Periods (PDF Document – 88 KB)
- Schedule C: 27 Pay Periods (PDF Document – 89 KB)
- Schedule D: 26 Pay Periods (PDF Document – 89 KB)
- Schedule E: 24 Pay Periods (PDF Document – 89 KB)
- Schedule F: 12 Pay Periods (PDF Document – 90 KB)
Source Deduction Tables for Québec Income Tax (2023-01 version)
Note
Use the 2023-01 version for remuneration paid after December 31, 2022, and before July 1, 2023.
- Source Deduction Tables (PDF Document – 293 KB)
- Schedule A: 53 Pay Periods (PDF Document – 86 KB)
- Schedule B: 52 Pay Periods (PDF Document – 86 KB)
- Schedule C: 27 Pay Periods (PDF Document – 86 KB)
- Schedule D: 26 Pay Periods (PDF Document – 87 KB)
- Schedule E: 24 Pay Periods (PDF Document – 86 KB)
- Schedule F: 12 Pay Periods (PDF Document – 86 KB)