Grant for training
Systèmes informatiques Unik Inc. is a training organization approved by the "Commission des partenaires du marché du travail" (CPMT). If you wish to have information concerning eligible training expenditures and grant programs, visit the website www.emploiquebec.net Business Services / Training and Development Workforce.
Tax news for payroll users
For Federal - ARC :
The income thresholds and many personal amounts of the federal Form TD1, Personal Tax credits have been indexed for 2015. The federal indexing factor for 2015 is 1.7%.
The federal tax credit relating to a labor fund (CFL) is reduced to 10% as of January 1st 2015.
For Provincial - MRQ :
The indexation factor used to determine the value of personal tax credits for 2015 is 1.06%.
The tax credit rate for the purchase of shares issued by Foundation passes from 25% down to 15% on June 1, 2015. The Q1 box (Employee resource - Detail pay - Tab Provincial - Other Sub-tab) should no longer be used after this date. All amounts for tax credit for the purchase of fund shares for workers should therefore be entered in Item Q (already at 15%).
Reduction in HSF contribution rates for SMEs in primary and manufacturing sectors if your total payroll for the year is less than $ 5 million and more than 50% of the wage bill relates to activities in the primary sectors and manufacturing, namely agriculture, forestry, fishing and hunting, the mining sector, the quarrying and oil and gas extraction or Area manufacturing, you may benefit from a reduction in the HSF contribution rate. If this is the case for your business, you can change the company parameter "Payroll - HSF - Health Services Fund - Formula" to activate this rate reduction prior to the first pay in 2015.