• 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

Bonuses and retroactive pay

Bonuses and retroactive pay are subject to source deductions of income tax.

Where the total amount of an employee's estimated annual remuneration plus the bonus or retroactive pay does not exceed $11,950, income tax of 8% must be withheld from the bonus or retroactive pay.

If you are using the mathematical formulas in the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V) and the total amount of the employee's estimated annual remuneration plus the bonus or retroactive pay does not exceed $11,950, do not use these formulas. Simply withhold 8% income tax from the bonus or retroactive pay.