Worker residing in Quebec
You have received a T4 slip with an amount appearing in Box 81
for income earned as a placement or employment agency worker.
There are 3 types of rules regarding agency placement
workers:
A) If it is determined that the taxpayer is an employee
of the agency (the agency must retain the CPP, EI and income
tax).
B) If it is determined that the taxpayer is not an
employee of the agency (the client of the agency must withhold CPP,
EI and income tax).
C) If it is determined that the taxpayer is self-employed
(the agency or client is not required to withhold CPP contributions
or EI premiums, or income tax because the taxpayer is
self-employed).
You need to determine your employment status. To do so, consult
the following link:
https://www.revenuquebec.ca/en/press-room/tax-news/details/63634/2011-11-29/
https://www.revenuquebec.ca/en/businesses/source-deductions-contributions/calculation-of-source-deductions-and-employer-contributions-in-certain-situations/type-of-employment/employees-of-employment-agencies/
https://www.revenuquebec.ca/en/attestation-de-revenu-quebec/contracts-requiring-an-attestation/contracts-respecting-placement-services-and-temporary-help-services/
For Quebec residents:
Revenu Québec considers agency workers as employees and they
must enter the data from RL-1.
Therefore, you should keep in mind that when you enter your
information, one copy must be submitted to the CRA and one copy to
Revenu Quebec also.
To declare this amount, please follow the steps below:
1. On the "Left-side menu on the Interview tab", select
the "T4 and employment income" and on the screen to the
right choose "T4 and RL-1 (Relevé 1) income earned in
Quebec".
2. On the page that appears, enter the information contained on
your RL-1 in the corresponding boxes, and enter the
information on the T4 as well.
3. At the bottom of the "T4 slip income (RL-1)" page, in
the last section captioned "Other information (click on the
triangle to see the list of choices)" and choose "Memo 81 /
29=11 Placement or employment agency workers''. Enter the
amount on the T4 slip. For Quebec residents, click on the icon
"Maple Leaf" and a field for Quebec will appear, enter
$0.00.
4. Return to the "Left-side menu on the Interview tab",
located to the left of the screen, select »Interview
setup".
5. On the screen that appears on your right, go to the
"Self-employment" group, check "Self-employment business
income" and click "Next" at the bottom of the page.
6. On the "Left-side menu on the Interview tab", select
the "Self-employment income" and choose "T2125 - Business
Income" on the page appearing to the right.
7. On the "T2125 - Business identification" page, enter
your full name on the line "Business Name" and then record
the other information in the required fields marked with a
red asterisk.
8. On the line "6-digit code from the North American Industry
classification system'', enter the code that best describes
your industry. If you do not know the code, click on the tooltip
(the question mark (?) to the right of the box to obtain the
code;
9. In the "Income, expenses" section, enter $0.00 on the
line "Gross sales, commission or fees" and enter the amount
from box 81 to the line ''Placement or employment agency workers
(T4 Box 81) (Enter the total if you have more than one
amount)". Note - For Quebec resident, you must enter
$0,00. If you have expenses, record them in the boxes
corresponding to their description.
10. For residents of Quebec on the "Income expenses" page
when you enter an amount for federal, click the icon "Maple
Leaf" icon and the corresponding field appears to Quebec and
enter $0.00.
The amount will be carried over on line 13500 of the federal
return. The program will also generate the federal form T2125.
For Quebec residents, the amount will be transferred by the program
to line 101 of the Quebec return.
Please note that you will not be eligible to
NetFile your Québec tax return. Revenu Québec requires that
you print and mail your tax return.
ID: 20191118131414DEX.xml
Webpage: KPA390-20191118131414DE.htm
