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Changes Respecting Source Deductions and Contributions

Certain measures have been introduced with respect to source deductions and contributions.

Exemption from the contribution to the health services fund for small and medium-sized manufacturing businesses in remote resource regions

If you are able to claim an exemption from the contribution to the health services fund for small and medium-sized manufacturing businesses in remote resource regions, please note that there is a limit on the total amount of tax assistance for 2010 with respect to:

  • exemptions for small and medium-sized manufacturing businesses in remote resource regions (deduction from taxable income, deduction from paid-up capital and exemption from the employer contribution to the health services fund)
  • the tax credit for job creation in the resource regions

Payment made to a person not resident in Canada that provides services in Québec

If you make a payment after December 31, 2009 (other than a payment made in the course of regular and continuous employment), to a person–including a corporation–not resident in Canada for services provided for you in Québec, you must remit to us the source deductions of income tax withheld (9% of the payment) by the 15th day of the month following the payment.

Taxable Benefits Related to Tuition Fees

Any of the following amounts is considered a taxable benefit for the member of an employee's family:

  • a bursary or scholarship you granted for post-secondary studies to a member of an employee's family
  • amounts you paid for tuition fees (or amounts you paid to cover tuition fee costs) for post-secondary studies for the member of an employee's family

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