How to Fill Out and Submit the Quebec Source Deductions Return (TP-1015.3-V)

The TP-1015.3-V is Quebec’s Source Deductions Return, the form you give your employer or payer so they withhold the right amount of provincial income tax from each payment. You complete it in three parts: personal information, personal tax credits, and deductions or special withholding requests. Then you hand it to payroll, not to Revenu Québec.¹ The form covers salary, commissions, pensions, Employment Insurance, parental insurance, and wage-loss replacement payments from a Quebec payer.

Getting the Right Version of the Form

Download the current fillable PDF from the Revenu Québec website; it accepts electronic signatures, and most employers hand out blank copies during onboarding as well.² Check the date stamp before you start filling it in. For the 2026 tax year the version is marked 2026-01. The credit amounts on the form are indexed every year, so an older printout will point you to the wrong numbers.

Personal Information

At the top of the form, enter your Social Insurance Number, full legal name, date of birth, and home address. A single wrong digit in the SIN can mismatch your withholding against Revenu Québec’s records, so read it back before you sign.

The Credit Lines

The middle section is where your withholding is really set. All the figures below are the 2026 indexed amounts.³ Enter the full dollar amounts as shown; payroll converts them into a withholding rate.

Line 1 — Basic Personal Amount

Almost everyone claims this. The 2026 amount is $18,952. It shields the first slice of your income from Quebec tax.

Lines 1a, 1b, and 2 — Amount Transferred From a Spouse

If your spouse or common-law partner won’t use all of certain personal credits on their own return, you can claim the unused portion. The maximum transferable amount for 2026 is $18,952. The form walks you through the math: your spouse’s basic personal amount minus their estimated net income. Zero or negative? Skip these lines.

Line 3 — Amount for Dependants

The credit for other dependants (for example a child 18 or older, or an infirm relative you support) is $5,684 for 2026. A separate credit of $3,901 per completed semester, up to two semesters per child per year, applies if you support a child under 18 in full-time post-secondary or vocational studies.

Line 5 — Severe and Prolonged Impairment

If you have a severe and prolonged impairment in mental or physical functions certified by a health professional, enter $4,208. You don’t attach the medical certificate to the form, but keep it on file in case Revenu Québec asks.

Line 6 — Age, Living Alone, and Retirement Income

Three credits share this line, and they share a single income-based reduction. Claim whichever apply and add them together.

Age amount: $3,986 if you’ll be 65 or older by December 31, 2026.
Person living alone: $2,172 if you maintain a dwelling where you live alone or only with minor children or qualifying full-time students. Single parents living with a child 18 or older who is a full-time post-secondary or vocational student can add a supplement of $2,681.
Retirement income: the lesser of 1.25 times your expected qualifying pension or retirement income, or $3,541.

All three phase out together once net family income exceeds $42,955, shrinking by 18.75% of every dollar above the threshold. If your family income is high enough to eliminate them, leave the line at zero rather than claiming amounts you won’t actually receive.

Line 9 — Career Extension

Workers aged 60 or older with eligible employment income between $7,655 and $12,755 may qualify for the career extension credit. It phases out when family income exceeds $57,660.

Line 10 — Total Personal Tax Credits

Add lines 1 through 9 and enter the total. This figure, together with the deductions on line 19, determines the deduction code your employer looks up in the Source Deduction Table for Quebec Income Tax (TP-1015.TI-V) to calculate withholding on each pay.¹

Line 11 — Requesting Additional Withholding

If you earn side income, investment income, or other amounts no employer is taxing at source, ask for extra provincial tax to come off each paycheque by entering a per-pay dollar amount here. A reasonable estimate: what you owed on last year’s Quebec return, divided by the pay periods left in the current year. You can cancel or change the amount any time by submitting a new form.

Lines 14, 15, and 19 — Deductions

Line 14 is for a housing deduction if you live in a designated remote area. Line 15 is for deductible support (alimony) payments. They add to line 19. A larger line 19 total means less tax withheld, so only claim amounts you’re confident you’ll actually pay during the year.

Box 20 — Total Exemption From Withholding

If you expect your total income from all sources in 2026 to fall below the combined total of lines 10 and 19, check box 20 to ask your employer not to withhold any Quebec income tax at all.¹ The exemption applies only to employment income and only for the calendar year you request it. Part-time and seasonal workers whose annual earnings stay below the basic personal amount use this option most often.

If You Have More Than One Employer or Payer

Personal tax credits can only be applied against one employer’s withholding at a time. Hold a second job, or receive taxable payments from a second payer, and you must enter “0” on line 10 of the form you give the second payer.¹ Claiming credits with both employers underwithholds you, and the difference comes due at filing time. If the second income is small, another option is to request extra withholding on line 11 of the primary employer’s form.

Submitting the Form

Give the completed form to your employer’s payroll department. Not to Revenu Québec. The employer keeps it on file and must produce it if Revenu Québec asks for a copy.¹ Electronic signatures are accepted, so many employers take it by email or through an HR portal.²

New employees submit the form on the day they start. If you’re receiving payments from a payer other than an employer, such as a pension administrator, submit it before you receive any remuneration.¹ If you never submit one, the employer withholds using only the basic personal amount, so more tax comes off each pay than you may actually owe.

When to File a New One

You don’t need a fresh TP-1015.3-V every year. Your deduction code stays in force until your personal situation changes.¹

When a change reduces your credits (a separation, a dependant moving out, losing eligibility for something you were claiming), you have 15 days from the date of the event to submit a corrected form.¹ Miss the window and your employer keeps using the old, higher credit total; too little tax gets withheld, and the shortfall becomes a debt at filing time.

When a change increases your credits (turning 65, a new child, a spouse whose income drops), filing a new form is optional but worthwhile. Until you update it, the employer keeps withholding on the old, lower credits and you’re lending the extra to the government interest-free until your refund arrives.

Events that commonly justify a new form:

A change in marital status: marriage, separation, or the death of a spouse affects transferred credits and the person-living-alone amount.
A new dependant, or losing one: a new child raises credits; a child finishing school or moving out may lower them.
Turning 65: unlocks the age amount of $3,986 and potentially the retirement income credit.
Starting or ending a second job: changes which employer holds your line 10 credits.
A significant change in family income: can push you across the $42,955 reduction threshold for the age, living-alone, and retirement income credits.

After you hand in an updated form, check your next pay stub. If the withholding didn’t move, follow up with payroll before another pay cycle goes by.

1
Revenu Québec. Source Deductions Return
2
Revenu Québec. Source Deductions Return TP-1015.3-V
3
Revenu Québec. Employers: Principal Changes for 2026