• TP-1015.3.V - Source Deductions Return

Instructions

Are you required to complete this form?

You must give this form, duly completed, to your employer or payer so that the employer or payer can determine the income tax to be withheld from salaries, wages, commissions, pension income, parental insurance benefits, Employment Insurance benefits, wage loss replacement benefits or any other remuneration paid to you. If you do not complete this form, your employer or payer will only take into account the basic amount to determine the income tax to be withheld. The deduction code will remain in effect until you give your employer or payer a new, duly completed copy of this form.

Given that the annual indexation of the income tax system does not affect your deduction code, you are not required to complete this form each year.

The personal tax credits and deductions that appear on this form may be subject to a limit if you are not resident in Canada or if you become a non-resident during the year. In such cases, contact us.

This form is available on our website at www.revenuquebec.ca.

Filing deadline

You must give this form, duly completed, to your employer or payer:

• on the day you take up employment, if it is an employer who pays the remuneration;
• before you receive remuneration for a first time, if it is a payer (not an employer) who pays the remuneration;
• within 15 days after an event that results in a reduction of the amounts entered on the previously completed copy of form TP-1015.3-V. Do not complete another copy of form TP-1015.3-V if the reduction of the amounts on lines 2 to 9 does not result in a change to the code corresponding to the amount on line 10.

Furthermore, you can give a duly completed copy of this form to your employer or payer at any time to:

• have your employer or payer take into account any tax credits and deductions to which you are entitled when calculating the amount of income tax to withhold;
• have an additional amount of income tax withheld; or
• apply for an exemption from source deductions of Québec income tax from your employment income.

Reduction in source deductions of income tax

If you are entitled to tax credits and deductions that do not appear on this form, complete the Application for a Reduction in Source Deductions of Income Tax (form TP-1016-V) so that we can authorize your employer or payer to reduce the income tax that is withheld.

Line 2 – Amount transferred from one spouse to the other

If you expect to have a spouse on December 31, 2018, you can claim the amount transferred from one spouse to the other. However, you cannot claim the amount if your spouse receives indemnities further to an industrial accident, a precautionary cessation of work, a traffic accident or an act of good citizenship, or because he or she was the victim of a crime.

To calculate your spouse's estimated taxable income, refer to lines 101 through 299 in the guide to the income tax return for 2017. To claim the amount transferred from one spouse to the other, you and your spouse must each file an income tax return for 2018.

Line 3 – Amount for dependants

Amount for a child under 18 enrolled in post-secondary studies

If you expect to be supporting at least one child under 18 enrolled in post-secondary studies on December 31, 2018, complete Work Chart 1.

If the child transfers the unused portion of his or her credits to his or her spouse, you cannot claim the amount for a child under 18 enrolled in post-secondary studies with respect to that child.

Amount for other dependants

If you support at least one other dependant who is 18 or older in 2018, complete Work Chart 1.

Line 5 – Amount for a severe and prolonged impairment in mental or physical functions

If, in 2018, you or your spouse is entitled to claim the amount for a severe and prolonged impairment in mental or physical functions, you can enter $3,334 for each person with such an impairment, as certified by a health professional. For more information, refer to the Certificate Respecting an Impairment (form TP-752.0.14-V).

Line 6 – Age amount, amount for a person living alone and amount for retirement income

The age amount, amount for a person living alone and amount for retirement income can be reduced on the basis of your estimated net family income. To calculate your estimated net family income, refer to lines 101 through 275 on your 2017 income tax return and, if applicable, on your spouse's return.

Note that you cannot claim this amount if your estimated net family income is more than $72,784 and you have a spouse on December 31, 2018, or if your estimated net family income is more than $52,309 and you do not have a spouse on December 31, 2018.

Age amount (line 70 of Work Chart 2)

Enter $3,158 for each person (you and your spouse) that is 65 or older in 2018.

Amount for a person living alone (line 75 of Work Chart 2)

If, throughout 2018, you expect to maintain and ordinarily live in a dwelling in which you live alone or only with one or more persons under 18, or one or more of your children 18 or older who are full-time students pursuing vocational training at the secondary level or post-secondary studies, enter $1,721.

Additional amount for a person living alone (single-parent family) [line 76 of Work Chart 2]

You can enter $2,124 if you are entitled, for 2018, to the amount for a person living alone and:

• you live, at some time in 2018, with one or more of your children 18 or older who are full-time students pursuing vocational training at the secondary level or post-secondary studies; and
• you are not entitled to the child assistance payment for the month of December 2018.

Amount for retirement income (line 80 of Work Chart 2)

If you or your spouse receives retirement income that qualifies for a tax credit in 2018, enter the lesser of the following amounts:

• the amount that you, your spouse or both of you receive during the year, multiplied by 1.25%;
• $2,805 for you or your spouse, or $5,610 for both of you.

Line 9 – Amount for workers 62 or older

You can claim the amount for workers 62 or older if you meet the following conditions:

• You expect to be resident in Québec on December 31, 2018.
• You will be 62 or older on December 31, 2018.
• Your estimated eligible work income is more than $5,000.

To calculate the amount, complete Work Chart 3.

Line 10 – Deduction code

Line 11 – Additional income tax to be withheld

You can request that an additional amount of income tax be withheld to avoid owing an amount when you file your income tax return. Before you determine how much additional income tax should be withheld, you must estimate the amount that you will owe for the year. To do this, you can do one of the following:

• base your estimate on the amount you owed when you filed last year's income tax return;
• use form TP-1026-V, Calculation of Instalment Payments to Be Made by Individuals;
• use the additional contribution calculator for subsidized childcare, which is available on the Ministère des Finances website.

Once you have estimated the amount you will owe, divide the amount by the number of pay periods left in the year. Note that if you use the calculator to determine the additional contribution for subsidized childcare, you do not have to divide the amount.

If you would like to change or cancel the amount of additional income tax being withheld, you must complete a new copy of this form and give it to your employer or payer.

Line 14 – Housing deduction for residents of designated remote areas

If you expect to live in a prescribed northern zone or a prescribed intermediate zone for a period of at least six consecutive months beginning or ending in 2018, you can enter the lesser of the following amounts:

• 20% of your estimated net income for 2018;
• 100% (50% for an intermediate zone) of one of the following amounts:
  • $22 multiplied by the number of days in 2018 you expect to live in such a zone, if no other person living in the same dwelling claims this deduction, or
  • $11 multiplied by the number of days in 2018 you expect to live in such a zone, in all other cases.

For more information, consult the guide Deduction for Residents of Designated Remote Areas (TP-350.1.G-V).

Line 15 – Deductible support payments

If, in 2018, you expect to make support payments to your spouse or former spouse, to the mother or father of your child, or to a third party for the benefit of your child or one of the aforementioned persons, you can enter the amount of support on line 15, provided, as a rule, you meet the following conditions:

• The support is paid as a periodic allowance further to an order or a written agreement for the maintenance of the recipient, the maintenance of one of his or her children, or the maintenance of the recipient and the child, and you are living apart from the recipient at the time the payments are made.
• The support payments are not subject to the measures concerning the tax treatment of support payments.

For further information, refer to the brochure The Tax Effects of Separation and Divorce (IN-128-V).

Box 20 – Exemption from source deductions of income tax

You can ask your employer to not withhold income tax from your employment income if you expect the total of your income from all sources to be less than the result of the following calculation: the amount on line 10, plus the amount on line 19. Note that this exemption cannot be requested for remuneration that is not employment income. This request is valid only for 2018.