• 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

Payments from an RESP

Payments made under a registered education savings plan (RESP), other than an educational assistance payment or a refund of premiums, are subject to an income tax withholding of 16% or 20%, as applicable.

However, in the case of an accumulated income payment made to a subscriber under an RESP (or to the subscriber's spouse, if the subscriber is deceased), the first $50,000 is not subject to income tax withholdings if

• it is transferred to a registered retirement savings plan (RRSP) whose annuitant is either the beneficiary of the payment or the beneficiary's spouse, and 
• the payer has reasonable grounds to believe that the beneficiary may deduct the RRSP contribution from his or her income for the year.

If you make a payment under an RESP and are required to withhold 16% or 20% income tax from all or a portion of the payment, you must also withhold additional income tax of 8%.