⚠️ Quebec 9% Provincial Surcharge:
Payers in Quebec must withhold an additional **9% provincial tax** from payments made to non-residents for services rendered in the province. This is **in addition** to the 15% federal Regulation 105 withholding. A federal waiver from the CRA **does not** automatically cover your Quebec provincial obligations; you must apply for a separate provincial waiver.
Waiver Application Diagnostic
Select your profile to determine the correct waiver forms and submission package required by Revenu Québec:
Submission Deadlines & Filing Rules
Revenu Québec has strict timing requirements for processing non-resident tax waivers:
- 30-Day Filing Rule: Your waiver application (Form TP-1016-V or CO-1016) must be received by Revenu Québec at least **30 days** before you begin services in Quebec or receive your first payment.
- No Retroactive Waivers: If payments are made before you receive the approved waiver letter, the payer is legally forced to deduct the 9% tax. You can only recover it by filing a Quebec corporate or individual tax return at the end of the year.
- Permanent Establishment: If your company has a physical office or dependent employees located in Quebec, you are considered to have a permanent establishment and do not qualify for a tax treaty withholding waiver.
Waiver Summary
Provincial Tax9.0% Withholding
Federal Tax15.0% Withholding
Filing Window30 Days Prior
Refunding ExcessSupported (via return)