Lump-Sum Payments
Federal Withholding Rates for Lump-Sum Payments (2012)| Payments | Rates (Québec) | Rates (other provinces) |
|---|---|---|
| $0.00 to $5 000.00 | 5% | 10% |
| $5 000.00 to $15 000.00 | 10% | 20% |
| More than $15 000.00 | 15% | 30% |
Updated on January 1, 2012
Provincial Withholding Rates for Lump-Sum Payments (2012)| Payments | Rates (Québec only) |
|---|---|
| $0.00 to $5 000.00 | 16% |
| More than $5 000.00 | 20% |
Updated on January 1, 2012
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