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Published | Category : Source deductions and contributions

Changes to the Guide for Employers: Source Deductions and Contributions

Health contribution

As of 2013, you must withhold the health contribution of an individual who, during the year, is 18 or over. In certain situations, an individual may request that you not withhold the health contribution by submitting to you form TP-1015.3-V, Source Deductions Return, duly completed.

The Source Deduction Table for Québec Income Tax (TP-1015.TI-V) for 2013 takes into account the health contribution. Furthermore, a new adjustment column, column W, shows the amount to subtract from the income tax that you must withhold where an individual requests that you not withhold the health contribution.

The formulas for calculating the source deductions of Québec income tax for 2013 have been amended to take into account the health contribution. See Part 2 of the Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V).

For more information, call the following number: 1 800 567-4692.

Compensation tax rate change

The compensation tax of 1% that a financial institution that is not a corporation must pay will be eliminated on January 1, 2013. However, the temporary increase of 0.5% applicable to the salaries and wages paid by such a financial institution, in force since March 31, 2010, will be raised to 0.9%, as of January 1, 2013, and will remain in effect until March 31, 2019. You must continue to pay this tax in the usual manner, using your remittance form and according to your remittance frequency.

Major investment project

The tax measure providing for a ten-year exemption from the contribution to the health services fund for a corporation or partnership that operates a business carrying out a major investment project was eliminated on November 20, 2012. However a corporation or a partnership that held on November 20, 2012, an initial qualification certificate from the Ministère des Finances and that held for the taxation year an annual qualification certificate from the Ministère may continue to be eligible for this exemption under the previous terms and conditions.

Income-averaging annuity for artists

For 2013, the tax rate applicable to amounts paid under an income-averaging annuity for artists has been increased from 24% to 25.75%.

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