Fill - Free fillable Form 2021: Source Deductions Return 1 Information about (Revenu Québec) PDF form

Source

Deductions Return

2021

Complete this form and give it to your employer or payer so that they can determine the income tax to withhold from the amounts they pay you.

Be sure to read the instructions before you start.

1 Information about the employee or beneficiary

Last name First name

Employee or beneficiary number Date of birth Social insurance number

Y Y Y Y M M D D

2 Personal tax credits

Basic personal amount. Enter $15,728. If you have more than one employer and have already claimed this amount,

go to line 10 and enter 0.

Amount transferred from one spouse to the other

Maximum amount respecting a spouse

1a $15,728

Your spouse’s estimated taxable income for 2021 – 1b

Subtract line 1b from line 1a. If the result is negative, enter 0. = 2

Amount for dependants (Work Chart 1) + 3

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

Age amount, amount for a person living alone and amount for retirement income (Work Chart 2) + 6

Add lines 1 through 6. = 7

Amount for career extension (Work Chart 3) + 9

Add lines 7 and 9. Personal tax credits = 10

3 Additional income tax to be withheld

Enter the additional amount that you would like withheld from each paycheque.

Additional income tax to be withheld

4 Deductions

Enter the deductions that your employer or payer must take into account to calculate your source deductions.

Housing deduction for residents of designated remote areas 14

Deductible support payments + 15

Add lines 14 and 15.

(Note that your employer or payer will distribute the amount evenly among the pay periods remaining in the year.) Deductions =

5 Exemption

Check box 20 to request an exemption from source deductions of income tax with respect to your employment income for 2021.

6 Signature

I certify that the information provided in this return is accurate and complete.

Signature Date

Form prescribed by the President and Chief Executive Officer

TP-1015.3-V (2021-01)

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Print the form

Print Information

Deductible support payments

Housing deduction for residents of designated remote areas

Additional income tax to be withheld

Amount for career extension

Navigation pointers

Amount for dependants

exemption from source deductions of income tax

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

instructions

Erase

Date

Amount transferred from one spouse to the other

IMPORTANT

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browsers, such as Google Chrome and Microsoft Edge, come with a PDF reader that does not allow you to complete the

form correctly.

Notice

Work Chart 1 – Amount for dependants (see the instructions for line 3)

If you are claiming an amount for more than two children under 18 enrolled in post-secondary studies or more than two other dependants, attach another

sheet containing the requested information and enter the result of your calculations on line 52.

Children under 18

on December 31, 2021

Other dependants

(18 or older)

1st child 2nd child 1st person 2nd person

Amount for children under 18 enrolled in post-

secondary studies. Enter $3,021 per completed term

that was started in 2021

(maximum: two terms per child).

$4,403 $4,403

Estimated net income

of the child or dependant

for2021

–

Subtract line 45 from line 40.

If the result is negative, enter 0.

Add the amounts on line 50.

If any dependant for whom you are claiming an amount is turning 18 in 2021, enter the result of the following

calculation: $367 × number of months in the year up to and including the month of the dependant’s birthday. Otherwise, enter 0.

–

Subtract line 55 from line 52. If the result is negative, enter 0. Carry the result to line 3.

Amount for dependants

1. Do not take into account the amount of the deduction for residents of designated remote areas or any scholarships, bursaries or similar financial assistance.

Work Chart 2 – Age amount, amount for a person living alone and amount for retirement income

(see the instructions for line 6)

Age amount

Enter $3,308 for each person (you and your spouse) who will be 65 or older in 2021.

Amount for a person living alone 75

Additional amount for a person living alone

(single-parent family)

$185 × number of months in 2021 in which you are entitled

to the family allowance –

Subtract line 77 from line 76. = 78

Add lines 75 and 78. = 79

Amount for retirement income (maximum: $2,939) + 80

Amount for your spouse’s retirement income on December 31, 2021 (maximum: $2,939) + 81

Add lines 70, and 79 to 81. = 85

Estimated net family income

Add your estimated net income and that of your spouse on December 31, 2021.

– 91 $35,650

Subtract line 91 from line 90. If the result is negative, enter 0. = 92

× 93 18.75%

Multiply line 92 by 18.75%. =

–

Subtract line 95 from line 85. If the result is negative, enter 0. = 96

Amount from line 6 of your spouse’s TP-1015.3-V form – 97

Subtract line 97 from line 96. Carry the result to line 6.

Age amount, amount for a person living alone and amount for retirement income =

TP-1015.3-V (2021-01)

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Amount for retirement income

(single-parent family)

Amount for a person living alone

Amount for your spouse’s retirement income on December 31, 2021

Work Chart 3 – Amount for career extension (see the instructions for line 9)

Estimated eligible work income 110

Portion of the income on line 110 that you expect to earn before turning 60 or that is related to a previous year (retroactive amount) – 111

Subtract line 111 from line 110. If you were born in 1956, go to line 118.

Otherwise, continue the calculation. =

112

–

114

$5,000

Subtract line 114 from line 112 (maximum: $11,000 if you were born before January 1, 1956, or $10,000 if you were born

after1956 but before 1962). Carry the result to line 135 and follow the instructions for that line. =

115

Complete lines 118 through 130 only if you were born in 1956.

Amount from line 112

118

Portion of the income on line 112 that you expect to earn before your 65th birthday – 119

Subtract line 119 from line 118. = 120

121

$5,000

Amount from line 119 – 122

Subtract line 122 from line 121. If the result is negative, enter 0.

–

125

Subtract line 125 from line 120.

126

Amount from line 119

127

–

128

$5,000

Subtract line 128 from line 127 (maximum: $10,000). If the result is negative, enter 0.

129

Add lines 126 and 129 (maximum: $11,000).

130

Amount from line 115 or line 130, as applicable. If you were born before January 1, 1951, and the amount on line 135 does not

exceed $4,000, carry it to line 9. Otherwise, continue the calculation.

135

Amount from line 110

140

– 141

$35,650

Subtract line 141 from line 140. If the result is negative, enter 0.

= 142

33.33%

Multiply line 142 by 33.33%. =

–

144

Subtract line 144 from line 135. If the result is negative, enter 0. Carry the result to line 9, unless you were born before

January1,1951, in which case you must either carry the amount from line 145 or enter $4,000, whichever is greater.

Amount for career extension =

145

TP-1015.3-V (2021-01)

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TP-1015.3-V (2021-01)

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Instructions

Are you required to complete this form?

Complete this form and give it to your employer or payer so that they can

determine the income tax to withhold from the salaries, wages, commissions,

pension income, parental insurance benefits, Employment Insurance

benefits, wage loss replacement benefits or any other remuneration they

pay you. If you do not complete this form, your employer or payer will only

take into account the basic personal 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.

You are not required to complete this form each year to benefit from the

annual indexation of the income tax system.

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 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 a payer (other than an employer) pays you remuneration for the

first time;

• 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.

You can also 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 1 Basic personal amount

If you are filing this form with a second employer or payer, enter “0” on line

10 so that the basic personal amount is not taken into account twice. How-

ever, if you no longer work for the employer or no longer receive amounts

from the payer with whom you claimed this amount, file a new copy of this

form with your current employer or payer.

Line 2 Amount transferred from one spouse to the other

If you expect to have a spouse on December 31, 2021, 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 of their income tax return for 2020. To claim the amount

transferred from one spouse to the other, you and your spouse must each

file an income tax return for 2021.

Spouse

The person to whom you are married, with whom you are living in a

civil union or who is your de facto spouse.

De facto spouse

A person of the opposite sex or of the same sex who, at any time

in2021:

• is living in a conjugal relationship with you and is the biological

or adoptive parent (legally or in fact) of at least one of your

children; or

• has been living in a conjugal relationship with you for at least 12

consecutive months (the 12-month period is considered to have

been uninterrupted if you live apart because of the breakdown of

your relationship for a period of less than 90 days).

Spouse on December 31, 2021

The person who:

• who was your spouse at the end of that day and from whom you

were not living separate and apart at that time because of the

breakdown of your relationship. If, on December 31, 2021, you and

your spouse were separated because of the breakdown of your

relationship and your separation lasted fewer than 90 days, you

are considered to have had a spouse on December31,2021;or

• who was your spouse at the time of his or her death in 2021,

provided you and your spouse had not been living separate and

apart for 90 days or more at that time because of the breakdown

of your relationship and you did not have a new spouse on

December 31, 2021.

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, 2021, 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.

TP-1015.3-V (2021-01)

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Child under 18 enrolled in post-secondary studies

A person born after December 31, 2003, who, in 2021, is a full-time

student pursuing vocational training at the secondary level or post-

secondary studies, and whom you are supporting. The person may be:

• your or your spouse’s child;

• a person of whom you or your spouse has the custody and

supervision (legally or in fact);

• your child’s spouse;

• the spouse of your spouse’s child.

Amount for other dependants

If you expect to be supporting at least one other dependant who is 18 or

older in 2021, complete Work Chart 1.

Other dependant

A person who meets all three of the following conditions:

• The person is 18 or older in 2021.

• The person is related to you by blood, marriage or adoption.

• The person ordinarily lives with you and is supported by you.

The person is not your spouse, is not a person who transfers the

unused portion of his or her credits to his or her spouse and is not

achild who is transferring an amount for a child 18 or over enrolled

in post-secondary studies.

Line 5 Amount for a severe and prolonged impairment

inmental or physical functions

If, in 2021, you or your spouse is entitled to claim the amount for a severe

and prolonged impairment inmental or physical functions, you can enter

$3,492 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 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 $76,245 and you have a spouse on December 31, 2021, or

if your estimated net family income is more than $54,794 and you do not

have a spouse on December 31, 2021.

Amount for a person living alone

(line 75 of Work Chart 2)

If, throughout 2021, you expect to maintain and ordinarily live in a dwelling

in which you live alone or only with one or more people under 18, or one

ormore of your children, grandchildren or great-grandchildren 18 or over

who are full-time students pursuing vocational training at the secondary level

or post-secondary studies, enter $1,802.

Additional amount for a person living alone (single-parent family)

[line 76 of Work Chart 2]

You can enter $2,225 if you are entitled to the amount for a person living

alone for 2021 and

• you live, at some time in 2021, 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 family allowance for the month

ofDecember2021.

Amount for retirement income

(line 80 of Work Chart 2)

Enter the lesser of the following amounts:

• the amount of income you expect to receive in 2021 that qualifies for

the retirement income amount, multiplied by 1.25;

• $2,939.

Amount for your spouse’s retirement income

onDecember31,2021

(line 81 of Work Chart 2)

Enter the lesser of the following amounts:

• the amount of income your spouse on December 31, 2021, expects

to receive in 2021 that qualifies for the retirement income amount,

multiplied by 1.25;

• $2,939.

Line 9 Amount for career extension

You can claim the amount for career extension if you meet the

followingconditions:

• You expect to be resident in Québec on December 31, 2021.

• You will be 60 or older on December 31, 2021.

• Your estimated eligible work income is more than $5,000.

To calculate the amount, complete Work Chart 3.

Eligible work income

Employment income, net business income, the net amount of research

grants, Wage Earner Protection Program payments and amounts

received under a work-incentive project. The following types of

income are excluded:

• employment income that consists solely of taxable benefits

relating to previous employment;

• employment income from an employer with whom you are not

dealing at arm’s length, or from an employer that is a partnership

in which you and one of the members are not dealing at arm’s

length with each other;

• amounts deducted in the calculation of your taxable income

(forexample, the amounts deducted on lines 293 and 297 of the

income tax return).

TP-1015.3-V (2021-01)

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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:

• base your estimate on the amount you owed when you filed last year’s

income tax return; or

• use form TP-1026-V,

Calculation of Instalment Payments to Be Made

by Individuals

Once you have estimated the amount you will owe, divide it by the number

of pay periods left in the year.

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 2021, you can enter the lesser of the following

amounts:

• 20% of your estimated net income for 2021;

• 100% (50% for an intermediate zone) of one of the following amounts:

– $22 multiplied by the number of days in 2021 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 2021 you expect to live

in such a zone, in all other cases.

For more information, consult guide TP-350.1.G-V,

Deduction for Residents

of Designated Remote Areas

Line 15 Deductible support payments

If, in 2021, 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 people, 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 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 2021.

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