• LE-39.0.2-V (2017-01) - Financing of the CNT

Instructions

Remuneration paid in 2017 (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 paid to an employee, that is, the amount paid to an employee where an employer terminates the employment contract without giving the written notice required by law, or where the employer fails to provide written notice within the prescribed period of notice (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 for the acquisition, on behalf of an employee, of a share or a fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction;
• salaries and wages earned outside Canada that are included in box A of the RL-1 slips by reason of a social security agreement.

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), such as a student who works 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 et de l'Enseignement supérieur;
• 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 2017 must be received at Revenu Québec or a financial institution by February 28, 2018. You must use the remittance slip of form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions, 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 2017, 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 and employer contributions in 2017, 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 2017.