LE-39.0.2-V (2013-07) - Financing of the CNT

Remuneration paid in 2013 (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 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 of the RL-1 slip;
• 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;
• the value of a benefit derived from an amount you paid to acquire after December 31, 2012, for the benefit of one of your employees, a share or a fractional share issued by the Fonds de solidarité FTQ or by Fondaction.

Other 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 who is completely 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;
• 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.

Total remuneration included in the amount on line 16 that exceeds $67,500 (line 17)

Enter on line 17 the total remuneration included in the amount on line 16 that exceeds $67,500 for each employee. For example, if three employees each received $70,000, enter $210,000 on line 17. However, if one of the three employees benefited from the 50% reduction on line 13, you must take the reduced remuneration into account.

However, if one of the three employees is in the situation described on line 12 and the amount on line 13 exceeds $67,500, 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 2013 must be received at an office of Revenu Québec or at a financial institution by February 28, 2014. 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 2013, 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 2013, 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 2013-01, or RLZ-1.S-V, version 2013-10, if you cease operations or cease to make remittances in October, November or December 2013, and the 2013-10 version of form RLZ-1.S-V is available).