• 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

General information – Source deductions of Québec income tax

You must withhold income tax on remuneration subject to source deductions. To find out which remuneration is subject to source deductions, consult Chapter 5 of the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V). The method of calculating source deductions depends on the type of payment made. For certain remuneration, you are required to use

• the Source Deduction Table for Québec Income Tax (TP-1015.TI-V) or the mathematical formulas; 
• a fixed rate or a special calculation method.

Use 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, according to your remittance frequency.