Highlights of federal reporting requirements

The Canada Revenue Agency (CRA) would like to emphasize to employers who have employees working in Quebec the following points regarding federal reporting requirements:

  • All employers who have employees working in Quebec have to deduct a reduced employment insurance (EI) premium rate for their employees. At the end of each year, the CRA provides employers with the reduced EI rate for the following year.
  • The CRA and Revenu Québec reconcile adjustments to EI and Quebec Parental Insurance Plan (QPIP) premiums for trans-border employees. Adjustments between the EI and QPIP deductions are resolved when clients file their income tax and benefits return.
  • The EI maximum insurable earnings remain the same for all provinces and territories and continue to be set by the federal government.


For all information on QPIP regarding the implementation, administration, rates, maximum insurable earnings, payment of benefits or how to fill out the Quebec information slips, visit Revenu Québec.

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