LE-39.0.2-V - Financing of the CNT

Remuneration paid in 2012 (line 10)

Enter on line 10 the result of the following calculation:

• the total of the amounts entered in boxes A and Q of all RL-1 slips;

plus

• the salaries or wages paid to an employees who are Indians and that give entitlement to the deduction for employment income situated on a reserve or premises. As a rule, the amount is shown in box R-1, or in the empty space in the centre of the RL-1 slip, after the note "Box R: Employment income" (or "Case R : revenu d'emploi");
• compensation in lieu of notice, that is, compensation paid to an employee where an employer terminates the employment contract without giving the employee notice in writing as required by law, or where the employer did not give notice in time. This amount is indicated in box O of the RL-1 slip;
• other indemnities paid to an employee further to the termination of the contract of employment. This amount is indicated in box O of the RL-1 slip;

minus

• directors’ fees.

Remuneration not subject to the contribution (line 14)

Enter on line 14 the total of the following:

• remuneration paid to a domestic;
• remuneration paid to an employee by an agency, a family-type resource or an institution referred to in the Act respecting health services and social services, in proportion to the amounts received by such entities under the Act;
• remuneration paid to an employee by a regional council, a foster family or an institution referred to in the Act respecting health services and social services for Cree Native persons, in proportion to the amounts received by such entities under the Act;
• remuneration paid to an employee who is excluded from the application of the Act respecting labour standards (pursuant to section 3 of that Act). This category includes students who work during the school year in an establishment selected by an educational institution pursuant to a job induction program approved by the Ministère de l’Éducation, du Loisir et du Sport;
• remuneration that you paid to an employee whose duties consist solely in taking care of or providing care to a child, a person with an illness or disability or an elderly person, in the child’s or person’s home, provided that such activity was a non-profit activity for you.

Total remuneration included in the amount on line 16 that exceeds $66,000 (line 17)

Enter on line 17 the total amount of the remuneration received by all employees who are not in the situation described on line 12 and who received more than $66,000 in remuneration. For example, if three such employees each received $70,000, enter $210,000 on line 17.

However, if one of the three employees is in the situation described on line 12 and the amount on line 13 exceeds $66,000, carry the amount from line 13 to line 17. For example, if the amount on line 13 is $70,000, enter $70,000 on line 17.

Payment of the contribution

Your payment for 2012 must be received at an office of Revenu Québec or at a financial institution by February 28, 2013. You must use the remittance slip attached to the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V) to make the contribution. Do not return the remittance slip if you are making your payment online.

If you cease to carry on your business in 2012, you must pay your contribution within 30 days after the date on which you cease operations. If you permanently cease to make remittances of source deductions in 2012, but still carry on your business, you must pay the contribution by the 20th day of the month following the month of your last remittance. In either of these situations, you must also file, by the deadline applicable to the situation, the Summary of Source Deductions and Employer Contributions (form RLZ-1.ST-V, version 2012-01, or RLZ-1.S-V, version 2012-10, if you cease operations or cease to make remittances in October, November or December 2012, and the 2012-10 version of form RLZ-1.S-V is available).