• Table or mathematical formulas
• Fixed rate

Table or mathematical formulas

Use the Source Deduction Table for Québec Income Tax (TP-1015.TI-V), the mathematical formulas that you will find in the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V) or the WinRAS – Calculation of source deductions and employer contributions electronic service to calculate source deductions on the following remuneration:

• salary or wages (with certain exceptions); 
• wage loss insurance benefits paid under a wage loss insurance plan to which the employer contributed; 
• pension benefits from a registered pension plan (RPP) or other pension plan paid periodically to a person who is resident in Québec; 
• the portion of a periodic payment from a RRIF that exceeds the minimum amount; 
• amounts paid under a retirement compensation arrangement or that result from the making of such an arrangement;
• employment insurance benefits other than payments relating to a course or program designed to facilitate a claimant's re-entry into the labour market; 
• parental insurance benefits;
• financial assistance paid under 
• a program established by the Canada Employment Insurance Commission under Part II of the Employment Insurance Act, 
• a program (other than a prescribed program) that is similar to a program established under Part II of the Employment Insurance Act and that is the subject of an agreement between the government, government agency in Canada or organization, as applicable, and the Canada Employment Insurance Commission;
• payments received under a supplementary unemployment benefit plan; 
• income assistance payments made to older workers under the Department of Labour Act (Statutes of Canada);
• benefits paid under the Labour Adjustment Benefits Act (Statutes of Canada);  
• benefits paid under a program established under the Department of Fisheries and Oceans Act (Statutes of Canada);  
• annuities under a deferred profit-sharing plan (DPSP), minus any amount determined under the Taxation Act;  
• amounts paid by the custodian of an employee benefit plan, other than the return of amounts contributed to the plan.

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