TP-1015.3-V - Source deduction return

TP-1015.3-V - Source deduction return

Who should complete this form?

Individuals who will receive a salary, wages, commissions or a similar amount, or amounts such as pension income, parental insurance benefits or employment insurance benefits, should provide the employer or payer with a duly completed copy of form TP-1015.3-V:

when employment begins, if they are remunerated by the employer;
before receiving remuneration by the payer for the first time, (rather than an employer);
within 15 days after an event that results in a reduction of the amounts entered on the previous TP-1015.3-V form completed. However, if the source deduction code does not change, in spite of a reduction in the amounts on lines 2 to 9, there is no need to complete another copy of the form.

Individuals may, at any time, complete a copy of form TP-1015.3-V to increase the amount of allowable deductions and personal tax credits.

The form must also be completed to enable the employer or payer to

withhold an additional amount of Québec income tax, if the request is made to that effect on line 11; or
stop withholding Québec income tax from the employment income, if asked to be exempted from source deductions on line 20.

If form TP-1015.3-V is not completed, income tax will be withheld only on the basis of the basic amount provided for on line 1. In this case, the employer or payer will use deduction code A.

Useful links:

TP-1015.3-V
Guide for Employers: Source Deductions and Contributions