Which payroll-related remittances are administered by Revenu Québec?

Which payroll-related remittances are administered by Revenu Québec?

• A. CPP contributions, EI premiums, and federal income tax
• B. Health Services Fund contributions only
• C. None of the above
• D. Contributions for the commission des normes du travail, Quebec provincial income tax and contributions for the health services fund

Answer: (D)

In Quebec, payroll remittances are split between federal and provincial authorities. Revenu Québec handles the items that are specific to Quebec: the Quebec provincial income tax withheld from employees, the Health Services Fund contributions, and the employer contributions to the Commission des normes du travail (CNESST). The federal items—CPP contributions, EI premiums, and federal income tax—are managed by the Canada Revenue Agency. So, the remittances administered by Revenu Québec are the CNESST contributions, Quebec provincial income tax, and Health Services Fund contributions.

In Quebec, payroll remittances are split between federal and provincial authorities. Revenu Québec handles the items that are specific to Quebec: the Quebec provincial income tax withheld from employees, the Health Services Fund contributions, and the employer contributions to the Commission des normes du travail (CNESST). The federal items—CPP contributions, EI premiums, and federal income tax—are managed by the Canada Revenue Agency. So, the remittances administered by Revenu Québec are the CNESST contributions, Quebec provincial income tax, and Health Services Fund contributions.