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