• General information - Source deductions of Québec ...
• Calculation Method
• Taxable benefits
• Vacation pay
• Bonuses and retroactive pay
• Overtime pay
• Tips
• Director's fees
• Commissions
• Single payments
• Retiring allowance
• Death benefit
• Pension payments
• Payments from an RESP
• Payments from an RRSP or a RRIF
• Earnings supplements

Death benefit

The death benefit is an amount paid to the heirs of a deceased employee, in recognition of services rendered by the employee. Such a benefit may be, for example, an amount reimbursed for sick leave accumulated but not used before the employee's death.

If you pay a death benefit, you must withhold income tax of 16% or 20%, as applicable, only if the death benefit is paid in the year of death or the following year.