Formulas to Calculate Source Deductions and Contributions

This guide contains the formulas for calculating Québec income tax withholdings, QPP contributions, QPIP premiums, and the employer contribution to the health services fund.


The last paragraph of section 2.3 should read as follows:

Personal tax credits

As of 2018, the personal tax credit rate, which applies to variable E, is reduced from 20% to 15%.

For more information, see the Tax News article entitled Clarifications on the Reduction in the Rate Applicable to Personal Tax Credits.

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2018-01 version

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