Guide for Employers: Source Deductions and Contributions
TP-1015.G-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 is designed to advise employers (and payers) of their fiscal obligations. It contains information regarding the source deductions they are required to withhold from the remuneration they pay and the employer contributions they must make.

This document is only available in electronic format.

Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

2020-01 version

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter