• Table or mathematical formulas
• Fixed rate

Fixed rate

Use a fixed rate to calculate source deductions respecting any of the following types of remuneration:

• bonuses or retroactive pay, where the total amount of an employee's estimated annual remuneration plus the bonus or retroactive pay does not exceed $11,950; 
• single payments (for example, a retiring allowance); 
• single payments from an RRSP or the portion of a single payment from a RRIF that exceeds the minimum amount, with some exceptions; 
• income supplements paid under a government work-incentive project, other than the Return to Work Supplement sponsored by Emploi-Québec; 
• payments made, other than in the course of regular and continuous employment, to a person (including a corporation) not resident in Canada for services the person performed for you in Québec; 
• amounts paid as proceeds of disposition of the catch to a fisher who is a self-employed person, provided the fisher has completed the Election by Fishers to Have Income Tax Deducted at Source (form TP-1015.N-V).

If you pay an income-averaging annuity for artists, you must withhold a special tax. For further information, consult the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).