• 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

Earnings supplements

You must withhold 16% of the amount of an earnings supplement paid under a government work incentive program other than the Return to Work Supplement sponsored by Emploi-Québec. For example, if you pay a supplement of $200, you must withhold $32 in income tax.

However, do not withhold income tax on the portion of the supplement that relates to child-care expenses or tuition fees.