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Tax News | Source Deductions and Employer Contributions

Published on February 13, 2026

•   1 min read

The Tax News summarizes the current source deductions and employer contribution rates in Québec and the main attachment rules applicable to these requirements in respect of an office or employment held in Québec or elsewhere in Canada.

New

The contribution rate to the QPP and the QPIP is reduced in 2026 for all employers and employees, and a contribution holiday to the HSF applies in 2026 and 2027 for certain employers in the agriculture, forestry and fishing sectors.

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