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Guide for Employers: Source Deductions and Contributions
TP-1015.G-V
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, the employer contribution to the health services fund and Québec parental insurance plan premiums, and the 1% compensation tax that must be paid by a specified financial institution other than a corporation.
Effective January 1, 2008.
2008-01
- tp-1015.g-v(2008-01).pdf813 KB
Supplementary documents
- IN-250-V (2007-10) Tax Measures Respecting Tips
- TP-1015.3-V (2008-01) Source Deductions Return 2008
Previous versions
2007-01
- tp-1015.g-v(2007-01).pdf753 KB
Supplementary documents
- IN-250-V (2007-10) Tax Measures Respecting Tips
- TP-1015.3-V (2008-01) Source Deductions Return 2008
2006-01
- tp-1015.g-v(2006-01).pdf592 KB
Supplementary documents
- IN-250-V (2007-10) Tax Measures Respecting Tips
- TP-1015.3-V (2008-01) Source Deductions Return 2008
2005-01
Supplementary documents
- IN-250-V (2007-10) Tax Measures Respecting Tips
2004-01
This guide is designed to advise employers 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.
The 2004 version of the Guide for Employers is shorter, as certain sections referring to special cases have been deleted. These special cases are now described in a document entitled Supplementary Guide for Employers (TP-1015.GC-V).
- tp-1015.g-v(2004-01).pdf267 KB
Supplementary document
- TP-1015.GC-V (2004-01) Supplementary Guide for Employers
2003-01
This guide contains instructions for employers and payers regarding remittances of Québec income tax, contributions to the Québec Pension Plan and the health services fund, and the contribution to the financing of the Commission des normes du travail. It also provides instructions regarding remittances of compensation tax by specified financial institutions.
Supplementary document
- PZ-839-V (2003-11) Message for Employers
2002-01
This guide contains instructions for employers and payers regarding remittances of Québec income tax, contributions to the Québec Pension Plan and the health services fund, and the contribution to the financing of the Commission des normes du travail. It also provides instructions regarding remittances of compensation tax by specified financial institutions.
- TP-1015.G-V(2002-01).pdf348 KB
Supplementary documents
- PZ-829-V (2001-12) Exemption from the Contribution to the Health Services Fund for Small and Medium-Sized Manufacturing Businesses in Remote Resource Regions
- PZ-831-V (2002-01) Message for Employers (Taxable Benefits)
- PZ-833-V (2002-04) Employees Participating in the Co-Operative Investment Plan (CIP)
