This guide is designed to advise employers (and payers) of their fiscal obligations. It contains information regarding the source deductions they are required to withhold from the remuneration they pay and the employer contributions they must make.
In addition, the guide provides information on the computerized calculation of source deductions and the employer contribution to the health services fund and to the Québec parental insurance plan premiums, and the 1% compensation tax that must be paid by a specified financial institution other than a corporation.
Type of document | Size | Requires | Revision date |
753 KB | Adobe Reader | 2007/01 |