• Principal changes for 2006
• General information – Source deductions and contributions
• How to obtain an identification number
• Québec Source Deductions
• Source deductions of support
• Contributions
• Remittances of source deductions and contributions
• Remittance schedules
• Payment methods
• Direct deposit of refunds
• Filing the Summary of Source Deductions and Employer ...
• Filing RL slips
• Documents

Payment methods

Remittance via the Internet

• You may use the Electronic payment via financial institutions service to remit source deductions, employer contributions and, if applicable, compensation tax to Revenu Québec through your financial institution. Contact your financial institution to find out if it provides this service. 
• If you are registered for Clic Revenu, you may use the Online payment service to remit source deductions, your employer contributions and, if applicable, compensation tax directly to Revenu Québec. 
• If you are registered for Clic Revenu, you may use the Preauthorized debit service to remit source deductions, employer contributions and, if applicable, compensation tax on the date of your choice (payments may be postdated).

Remittance by mail or at your financial institution

You must enclose your payment with a duly completed copy of form TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V, as applicable.

If you do not have a remittance form, enclose with your remittance a detailed statement showing income tax withholdings, contributions and, if applicable, the compensation tax. Also provide a letter indicating

• your name and address in full; 
• your identification number; 
• your Québec enterprise number (NEQ).

Be sure to indicate the period for which you are making the remittance.

If you make your remittance by cheque or money order, make the cheque or money order payable to the Minister of Revenue of Québec.