Guide for Employers: Source Deductions and Contributions
TP-1015.G-V

Use this guide if you are an employer or a payer. It will help you meet your obligations with regard to source deductions and employer contributions.

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End of note

2021-01 version

2020-01 version

Important
This document does not take into account the credit for contributions to the health services fund for employees on paid leave due to the COVID-19 pandemic. For information regarding the credit, refer to the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V) for 2020 and to COVID-19: FAQ for Employers..
PDF Document (898 KB) / TP-1015.G-V / 2020-01 version

2019-01 version

2018-01 version

2017-01 version

2016-07 version

Important

This guide was updated further to the Budget Speech delivered on March 17, 2016. You must therefore use the 2016-07 version to calculate source deductions of Québec income tax for any pay period beginning after the following dates:

  • May 31, 2016, to take into account the maintenance of the rate of the tax credit for the purchase of shares issued by Fondaction;
  • June 30, 2016, to take into account the reduction of the health contribution.
PDF Document (951 KB) / TP-1015.G-V / 2016-07 version

2016-01 version

Important

This guide was updated further to the Budget Speech delivered on March 17, 2016. You must therefore use the 2016-07 version to calculate source deductions of Québec income tax for any pay period beginning after the following dates:

  • May 31, 2016, to take into account the maintenance of the rate of the tax credit for the purchase of shares issued by Fondaction;
  • June 30, 2016, to take into account the reduction of the health contribution.
PDF Document (1 MB) / TP-1015.G-V / 2016-01 version

2015-01 version

2014-01 version

2013-01 version

2012-01 version

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