• 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

Single payments

Certain single payments are subject to an income tax withholding of 

• 16% (if the payment is $5,000 or less); or 
• 20% (if the payment is more than $5,000).

These single payments are

• a retiring allowance; 
• a death benefit; 
• a payment made further to an order or judgment respecting salary or wages owing to an employee or former employee, if a portion of the amount owing relates to a previous year;  
• a payment made under a pension plan 
• upon the death, resignation or retirement of an employee or a former employee,  
• upon the winding-up of the plan, in full satisfaction of all the participant's rights in the plan, or  
• upon the amendment of the plan, where the amendment entitles the participant to receive the payment even if he or she continues to participate in the plan; 
• a payment made under a profit-sharing plan, in full satisfaction of all the employee's rights in the plan, if the payment must be included in the employee's income for the year in which the payment is received. Otherwise, you do not have to withhold income tax on the payment; 
• a payment made under a deferred profit-sharing plan (DPSP), including a DPSP whose registration has been revoked; 
• an amount paid as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract; 
• certain payments made under an RESP.

You cannot use the mathematical formulas in the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V) to calculate the income tax withholding on single payments. For further information, consult guide TP-1015.G-V.