LE-39.0.2-V - Financing of the CNT

Remuneration paid in 2009 (line 10)

Enter on line 10 the result of the following calculation:

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

plus

• the salary or wages paid to an employee for whom you are not required to file an RL-1 slip, that is,
  • the salary or wages deemed paid for services supplied to you by an employee of an employer that does not do business in Québec (see section 13.11 of the Guide for Employers (TP-1015.G-V));
  • the salary or wages deemed paid to an employee who is not required to report for work at one of your establishments (located in Québec or elsewhere) and is paid from one of your establishments located outside Québec (see section 13.5 of the guide TP-1015.G-V);
• the salary or wages that you paid to an employee who is an Indian and that qualify for the deduction for employment income situated on a reserve or on premises. As a rule, this amount is indicated 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 has not given notice in time (this amount is indicated in box O of the RL-1 slip);
• other indemnities you 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 a regional board, 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 that you paid to an employee who is totally 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.

Payment of the contribution

Your payment of the contribution to the financing of the CNT, for 2009, must be received at an office of Revenu Québec or at a financial institution by February 28, 2010. You must use the remittance slip attached to the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V) to make the contribution. However, do not return the remittance slip if you are making your payment online.

If you cease to carry on your business in 2009, 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 2009, 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 2009-01, or RLZ-1.S-V, version 2009-10, if you cease operations or cease to make remittances in October, November or December 2009, and the 2009-10 version of form RLZ-1.S-V is available).