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.

This document is only available in electronic format.

This guide must be used for 2018. It does not contain any tax changes for 2018 that were announced after November 21, 2017. To find out what has changed for the year with regard to source deductions and contributions, see Principal Changes.

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2018-02 version

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