Payroll Deductions Supplementary Tables - Quebec
T4008-QC (E) Rev. 20
This guide uses plain language to explain the most common tax situations. If you need more help, contact your tax services office.
This guide is a supplement to the guide T4032, Payroll Deductions Tables.
If you need more information, see the Payroll Deductions Tables for your province or territory.
Table of contents
- What's new as of January 1, 2020
- Payroll Deductions Tables
- Payroll Deductions Online Calculator
- Let us notify you
- General information
- Claim codes
- Explanation of claim codes
- Employment income from all sources
What's new as of January 1, 2020
The proposed changes to the federal Basic Personal Amount announced by the Minister of Finance on December 9, 2019 will be effective January 1, 2020.
The federal Basic Personal Amount has been changed from $12,298.00 to the following:
- Where Net income is less than or equal to $150,473, than the Basic Personal Amount is $13,229
- Where Net Income is greater than $150,473 but less than $214,368, the Basic Personal Amount is = 13,229 - (Net Income – 150,473) x (931 / 63,895)
- Where net income is greater than or equal to $214,368 the Basic Personal Amount is $12,298.
The federal Claim Code Chart has been removed as the Federal Basic Personal Amount will be unique to each employee’s annual income.
This new calculation is effective January 1, 2020, and we understand that updates to payroll systems require careful planning, testing, and implementation. As administrative relief for the year 2020, the CRA will allow the Basic Personal Amount to be applied at $13,229 for all employees.
Payroll Deductions Tables
You can download guides T4008, Payroll Deductions Supplementary Tables, and T4032, Payroll Deductions Tables, from our website at canada.ca/payroll. You can also choose to print only the pages or information that you need.
Payroll Deductions Online Calculator
For your 2020 payroll deductions, you can use our Payroll Deductions Online Calculator (PDOC). The online calculator makes it easier to calculate payroll deductions. PDOC is available at canada.ca/pdoc.
Let us notify you
We provide an electronic service that can notify you immediately, free of charge, of any changes for payroll deductions.
To subscribe, visit our website at canada.ca/cra-email-lists and enter your business's email address for each mailing list that you want to join.
Payroll Deductions Tables (T4032)
Effective with the January 1, 2017 edition, the Canada Revenue Agency is no longer publishing the paper and CD versions of the Guide T4032, Payroll Deductions Tables. The digital versions of the guides continue to be available on our website at canada.ca/payroll.
This guide is a supplement to the Guide T4032, Payroll Deductions Tables. See the Payroll Deductions Tables for your province or territory if you need more information about:
- what's new for January 1, 2020
- how to calculate tax deductions when you cannot use the tables
- how to deduct income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums in Quebec and
- the payroll deductions required for pay periods other than those included in this guide
For information on deducting, remitting, and reporting payroll deductions, refer to the following employers' guides:
- T4001, Employers' Guide – Payroll Deductions and Remittances
- T4130, Employers' Guide – Taxable Benefits and Allowances
- RC4110, Employee or Self-employed?
- RC4120, Employers' Guide – Filing the T4 Slip and Summary
- RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
You can download and print a copy of the above noted guides. Our guides are available from our Web site at canada.ca/payroll. You can also use the Payroll Deductions Online Calculator free of charge.
You may also want to refer to the 2019 edition of this guide until the end of 2020 to resolve any pensionable and insurable earnings review (PIER) deficiencies that may arise after we have processed your 2019 T4 return.
The total personal amount an employee claims on a TD1 form will determine which claim code you use. See chart 1.
The claim codes and corresponding amounts do not appear on Form TD1.
Explanation of claim codes
Claim code 0
This code represents no claim amount. This code may also be used if the employee indicated they have more than one employer or payer at the same time and have entered “0” on the front page of Form TD1 for 2020.
Claim codes 1 to 10
You match the total claim amount reported on your employee’s or pensioner’s TD1 form with the appropriate claim codes. Then, you look up the tax for the employee’s pay under the claim code in the federal tax tables for the pay period.
Indexing of federal claim codes amounts
The credits that apply to each federal claim code have been automatically increased in the tax tables by the indexing factor for the current year. If your employee did not complete the federal and provincial TD1 forms for 2020, you continue to deduct income tax using the same claim code that you used last year.
Due to the December 9, 2019 announcement, legislative changes to the Federal Basic Personal Amount, the Claim Code Chart cannot be produced with ranges, as was previously done. Accordingly, the Federal Claim Code Chart will not be produced with this edition.
Employment income from all sources
On Form TD1, under the heading "Income from other employers or payers," employees can indicate that their expected employment income from all sources will be less than their total claim amount. If an employee states that his or her total expected income will be less than the "Total claim amount" of Form TD1, do not deduct any federal income tax.
However, as an employer, if you know that this statement is false, you must deduct federal tax from the salary. Deduct tax according to the claim code that applies to the "Total claim amount" of Form TD1.
It is a serious offence to knowingly accept a Form TD1 that contains false or deceptive statements. If you are not sure a statement is true, contact your tax services office for advice.
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