Formulas to Calculate Source Deductions and Contributions
TP-1015.F-V

This document does not take into account the tax measures pertaining to contributions to the health services fund in respect of employees on paid leave due to the COVID-19 pandemic. These measures were announced on April 30 and May 29, 2020. For more information, see the Tax News articles published on April 30 and June 2, 2020, on our website.

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

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2020-01 version

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