The limits and rates used to determine deductible automobile expenses and calculate taxable benefits relating to the use of an automobile were announced for 2021.

A credit for contributions to the health services fund will be granted to employers that are eligible for the Canada Emergency Wage Subsidy and that have an establishment in Québec.

The limits and rates used to determine deductible automobile expenses and calculate the taxable benefits regarding the use of an automobile have been changed for 2020.

As of 2019, the additional contribution for subsidized educational childcare is eliminated.

The health services fund contribution rate will decrease again, while the total payroll threshold will increase.

The limits related to the Québec parental insurance plan (QPIP) were changed for 2018.

The rate applicable to personal tax credits in the formulas for calculating source deductions of Québec income tax has been reduced from 16% to 15%.

The health services fund contribution rate applicable to an employer whose total payroll for a given year is less than $5 million is being reduced each year from 2017 to 2021.

Information concerning certain information entered on RL-1 slips filed for 2017.