• 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

Remittances of source deductions and contributions

Determination of the frequency of remittances

Revenu Québec may authorize you to remit source deductions, your employer QPP contributions, your Québec parental insurance plan premiums, your contribution to the health services fund and compensation tax (compensation tax that must be paid by a specified financial institution other than a corporation) for 2006

• annually, if the total of your source deductions and employer contributions for 2005 is $1,200 or less, or the total for 2006 will be $1,200 or less;
• quarterly, if your average monthly remittance for 2004 or 2005 is $1,000 or less, and you have fulfilled all your fiscal obligations in the last 12 months.

If you do not meet the above conditions, you must make your remittances for 2006

• monthly, if your average monthly remittance for 2004 is less than $15,000; 
• twice-monthly, if your average monthly remittance for 2004 is at least $15,000 but less than $50,000; 
• weekly, if your average monthly remittance for 2004 is $50,000 or more.

Calculation of the average monthly remittance

Your average monthly remittance for a year is determined by dividing the total of the amounts you were required to remit as income tax, QPP contributions, Québec parental insurance plan premiums and your contribution to the health services fund by the number of months in the year for which the amounts were remitted.

If you are a corporation, your average monthly remittance is

• equal to the total of your average monthly remittance and that of every corporation associated with you, where it is determined on the basis of the 2004 taxation year; 
• equal to the total of your average monthly remittance, where it is determined on the basis of the 2005 taxation year.

For further information, consult the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).