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TPF-1015.GS-V (2007-01)
Guide for Employers - Short version
This guide, which is a short version of the Guide for Employers (TP-1015.G-V, version 2007-01), is designed to advise small business employers of their fiscal obligations. It contains information regarding the source deductions they are required to withhold from the following types of remuneration: salary or wages, retiring allowance, death benefit and worker's compensation. It also explains certain employer contributions that small business employers must make.
In addition, the guide provides information on the computerized calculation of source deductions and the employer contribution to the health services fund and to the Québec parental insurance plan premiums.
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