ARCHIVED - Payroll Deductions Supplementary Tables - Quebec
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ARCHIVED - Payroll Deductions Supplementary Tables - Quebec
T4008-QC (E) Rev. 23
This guide uses plain language to explain the most common tax situations. If you need more help, contact 1-800-959-5525.
Note
This guide is a supplement to the guide T4032, Payroll Deductions Tables.
Table of contents
Section A
What's new as of January 1, 2023
The major changes made to this guide since the last edition are outlined.
This guide reflects some income tax changes recently announced which, if enacted as proposed, would be effective January 1, 2023. At the time of publishing, some of these proposed changes were not law. We recommend that you use the new payroll deductions tables in this guide for withholding starting with the first payroll in January 2023.
On March 3, 2022, amendments were made to Subsection 100 (3), paragraph 60 (e.1) of the Income Tax Regulation, ensuring Canada Pension Plan (CPP) additional contributions are treated as a deduction at source. This is effective January 1, 2023. The amended tax treatment for CPP additional contributions is imbedded in the tax deduction tables. You are not required to take any additional steps to include this deduction.
The provincial and federal tables are designed to accurately calculate the deductions provided by the CPP additional contributions in most situations. However, for the following situations, we recommend using the Payroll Deductions Online Calculator (PDOC) for more accurate calculations:
- If at any point during the year, the employee reaches the Year’s Maximum Pensionable Earnings (YMPE) of $66,600 or;
- A payment of remuneration, if annualized by the number of pay periods in the cycle, is over the YMPE of $66,600
If the tables are used in these situations, it may result in over or under deduction of federal and provincial taxes during the year.
The federal income tax thresholds have been indexed for 2023.
The federal Canada Employment Amount (CEA) has been indexed to $1,368 for 2023.
Upcoming changes as of January 1, 2024
As per Canada Pension Plan Regulations Subsection 5.1 (1), for the year 2024 and each subsequent year, pensionable earnings up to the second earnings ceiling will be subject to the second additional contributions rate.
We recommend using the PDOC for more accurate calculations in the following situations for 2024 and onwards:
- If at any point during the year, the employee reaches the YMPE or;
- A payment of remuneration, if annualized by the number of pay periods in the cycle, is over the YMPE
If the tables are used in these situations, it may result in over or under deduction of federal and provincial taxes during the year.
Payroll Deductions Tables
You can download Guides T4008, Payroll Deductions Supplementary Tables, and T4032, Payroll Deductions Tables, from our webpage at canada.ca/payroll. You can also choose to print only the pages or information that you need.
Payroll Deductions Online Calculator
For your 2023 payroll deductions, we strongly recommend using our PDOC. The online calculator makes it faster and easier to calculate payroll deductions. The calculator also uses exact salary figures and provides more accurate calculations. PDOC is available at canada.ca/pdoc.
PDOC calculates payroll deductions for the most common pay periods, as well as the applicable province (except Quebec) or territory.
PDOC users are now able to input the number of pensionable months for the Canada Pension Plan contribution calculation for the 2023 taxation year. For more information and examples regarding pensionable months, refer to T4001 Employers’ Guide – Payroll Deductions and Remittances.
Let us notify you
We provide a digital service that can notify you immediately, free of charge, of any changes for payroll deductions.
To subscribe, visit our webpage at canada.ca/cra-email-lists and enter your business's email address for each mailing list that you want to join.
Special Notice
Payroll Deductions Tables (T4032)
The Canada Revenue Agency is no longer publishing the paper and CD versions of the Guide T4032, Payroll Deductions Tables. The digital versions of the guides continue to be available on our website at canada.ca/payroll.
General information
This guide is a supplement to the Guide T4032, Payroll Deductions Tables. See the Payroll Deductions Tables for your province or territory if you need more information about:
- what's new for January 1, 2023
- how to calculate tax deductions when you cannot use the tables
- how to deduct income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums in Quebec and
- the payroll deductions required for pay periods other than those included in this guide
For information on deducting, remitting, and reporting payroll deductions, refer to the following employers' guides:
- T4001, Employers' Guide – Payroll Deductions and Remittances
- T4130, Employers' Guide – Taxable Benefits and Allowances
- RC4110, Employee or Self-employed?
- RC4120, Employers' Guide – Filing the T4 Slip and Summary
- RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
You can download and print a copy of the above noted guides. Our guides are available from our webpage at canada.ca/payroll. You can also use the canada.ca/pdoc free of charge.
The provincial and federal tables are designed to accurately calculate the deductions provided by the CPP additional contributions in most situations. However, for the following situations, we recommend using the PDOC for more accurate calculations:
- If at any point during the year, the employee reaches the YMPE of $66,600 or;
- A payment of remuneration, if annualized by the number of pay periods in the cycle, is over the YMPE of $66,600
If the tables are used in these situations, it may result in over or under deduction of federal and provincial taxes during the year.
Note
Refer to the 2022 edition of this guide to resolve any pensionable and insurable earnings review (PIER) deficiencies that may arise after we have processed your 2022 T4 return.
Claim codes
The total personal amount an employee claims on a TD1 form will determine which claim code you use. See Chart 1.
The claim codes and corresponding amounts do not appear on Form TD1.
Explanation of claim codes
Claim code 0
This code represents no claim amount. This code may also be used if the employee indicated they have more than one employer or payer at the same time and have entered “0” on the front page of Form TD1 for 2023.
Claim codes 1 to 10
The claim code amounts do not appear on the federal TD1 form.
You match the total claim amount reported on your employee’s or pensioner’s TD1 form with the appropriate claim codes. Then, you look up the tax for the employee’s pay under the claim code in the federal tax tables for the pay period.
Indexing of federal claim codes amounts
The credits that apply to each federal claim code have been automatically increased in the tax tables by the indexing factor for the current year. If your employee did not complete the federal and provincial TD1 forms for 2023, you continue to deduct income tax using the same claim code that you used last year.
Chart 1 – 2023 Federal claim codes
Employment income from all sources
On Form TD1, under the heading "Income from other employers or payers", employees can indicate that their expected employment income from all sources will be less than their total claim amount. If an employee states that his or her total expected income will be less than the "Total claim amount" of Form TD1, do not deduct any federal income tax.
However, as an employer, if you know that this statement is false, you must deduct federal tax from the salary. Deduct tax according to the claim code that applies to the "Total claim amount" of Form TD1.
It is a serious offence to knowingly accept a Form TD1 that contains false or deceptive statements. If you are not sure a statement is true, contact 1-800-959-5525.
Page details
- Date modified:
- 2022-12-23