- 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.
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.
Useful links:
TP-1015.3-VGuide for Employers: Source Deductions and Contributions