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

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.

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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

2011-01 version

2010-01 version

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