• LE-39.0.2-V (2015-01) - Financing of the CNT

Instructions

Remuneration paid in 2015 (line 10)

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

• the salaries and wages paid to employees who are Indians and that give entitlement to the deduction for employment income situated on a reserve or premises (total of the amounts in box R of all RL-1 slips);
• 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 (total of those amounts included in box O of all RL-1 slips);
• other indemnities paid to an employee further to the termination of his or her employment contract (total of those amounts included in box O of all RL-1 slips);

• directors' fees;
• the value of a benefit derived from an amount paid by the employer 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, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l'emploi

Other remuneration not subject to the contribution (line 14)

• 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 or the Ministère de l'Enseignement supérieur, de la Recherche et de la Science;
• 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.

Payment of the contribution

Your payment for 2015 must be received at one of our offices or at a financial institution by February 29, 2016. You must use the remittance slip attached to the RL-1 summary (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 2015, 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 2015, 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 RL-1 summary (form RLZ-1.S-V) or the temporary RL-1 summary (form RLZ-1.ST-V) for 2015.