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 T P- 1 0 1 5.3-V ( 2023-01)
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Source Deductions
Return 2023
Complete this form and give it to your employer or payer so that they can determine how much income tax to withhold from the amounts they pay you.
Be sure to read the instructions before you start.

1 Information about the employee or beneficiary (please print)

Last name First name

Employee or beneficiary number Date of birth Social insurance number

Y Y Y Y M M D D

2 Personal tax credits

Basic personal amount. Enter $17,183. If you have more than one employer or payer in 2023 and have already asked one of
them to take into account this amount, go to line 10 and enter 0. 1
Amount transferred from one spouse to the other
Maximum amount respecting a spouse 1a $17,183
Your spouse’s estimated taxable income for 2023 – 1b
Subtract line 1b from line 1a. If the result is negative, enter 0. = 2
Amount for dependants (Work Chart 1) + 3
Amount for a severe and prolonged impairment in mental or physical functions + 5
Age amount, amount for a person living alone and amount for retirement income (Work Chart 2) + 6
Add lines 1 through 6. = 7
Amount for career extension (Work Chart 3) + 9
Add lines 7 and 9. Personal tax credits = 10

3 Additional income tax to be withheld

Enter the additional amount that you would like withheld from each paycheque. Additional income tax to be withheld 11

4 Deductions
Enter the deductions that your employer or payer must take into account to calculate your source deductions.
Housing deduction for residents of designated remote areas 14
Deductible support payments + 15
Add lines 14 and 15.
(Your employer or payer will distribute the amount evenly among the pay periods remaining in the year.) Deductions = 19

5 Exemption
Check box 20 to request an exemption from source deductions of income tax with respect to your employment income for 2023. 20

6 Signature
I certify that the information provided in this return is accurate and complete.

Signature Date

Prescribed form
 T P- 1 0 1 5.3-V ( 2023-07)
1 of 6

Source Deductions
Return 2023
Complete this form and give it to your employer or payer so that they can determine how much income tax to withhold from the amounts they pay you.
Be sure to read the instructions before you start.

1 Information about the employee or beneficiary (please print)

Last name First name

Employee or beneficiary number Date of birth Social insurance number

Y Y Y Y M M D D

2 Personal tax credits

Basic personal amount. Enter $17,183. If you have more than one employer or payer in 2023 and have already asked one of
them to take into account this amount, go to line 10 and enter 0. 1
Amount transferred from one spouse to the other
Maximum amount respecting a spouse 1a $17,183
Your spouse’s estimated taxable income for 2023 – 1b
Subtract line 1b from line 1a. If the result is negative, enter 0. = 2
Amount for dependants (Work Chart 1) + 3
Amount for a severe and prolonged impairment in mental or physical functions + 5
Age amount, amount for a person living alone and amount for retirement income (Work Chart 2) + 6
Add lines 1 through 6. = 7
Amount for career extension (Work Chart 3) + 9
Add lines 7 and 9. Personal tax credits = 10

3 Additional income tax to be withheld

Enter the additional amount that you would like withheld from each paycheque. Additional income tax to be withheld 11

4 Deductions
Enter the deductions that your employer or payer must take into account to calculate your source deductions.
Housing deduction for residents of designated remote areas 14
Deductible support payments + 15
Add lines 14 and 15.
(Your employer or payer will distribute the amount evenly among the pay periods remaining in the year.) Deductions = 19

5 Exemption
Check box 20 to request an exemption from source deductions of income tax with respect to your employment income for 2023. 20

6 Signature
I certify that the information provided in this return is accurate and complete.

Signature Date

Prescribed form
 T P- 1 0 15.3-V ( 2023-01)
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Work Chart 1 – Amount for dependants (see the instructions for line 3)
If you are claiming an amount for more than two children under 18 enrolled in post-secondary studies or more than two other dependants, attach
another sheet containing the requested information and enter the result of your calculations on line 60.
Children under 18 Other dependants
on December 31, 2023 (18 or older)
1st child 2nd child 1st person 2nd person
Amount for children under 18 enrolled in postsecondary studies.
Enter $3,301 per completed term that was started in 2023 $4,810 $4,810
(maximum: two terms per child). 40
Reduction of the amount for other dependants who turned 18
in 2023. Enter the result of the following calculation:
N/A N/A
$400 × number of months in the year up to and including the
month of the dependant's birthday – 42
Subtract line 42 from line 40. If the result is negative, enter 0. = 45
Estimated net income1 of the child or dependant for 2023 – 47
Subtract line 47 from line 45. If the result is negative, enter 0. = 50

Add all the amounts on line 50. Carry the result to line 3. Amount for dependants 60

Work Chart 2 – Age amount, amount for a person living alone and amount for retirement income
(see the instructions for line 6)
Age amount
Enter $3,614 for each person (you and your spouse) who will be 65 or older in 2023. 70
Amount for a person living alone 75
Additional amount for a person living alone
(single-parent family) 76
$202 × number of months in 2023 in which you are entitled
to the family allowance – 77
Subtract line 77 from line 76. = 78
Add lines 75 and 78. = 79
Amount for retirement income (maximum: $3,211) + 80
Amount for retirement income for your spouse on December 31, 2023 (maximum: $3,211) + 81
Add lines 70, and 79 to 81. = 85

Estimated net family income

Add your estimated net income and that of your spouse on December 31, 2023 90
– 91 $38,945
Subtract line 91 from line 90. If the result is negative, enter 0. = 92
18.75% × 93
Multiply line 92 by 18.75%. = – 95
Subtract line 95 from line 85. If the result is negative, enter 0. = 96
Amount from line 6 of your spouse’s TP-1015.3-V form – 97
Subtract line 97 from line 96. Carry the result to line 6.
 Age amount, amount for a person living alone and amount for retirement income = 98

1. Do not take into account the amount of the deduction for residents of designated remote areas or any scholarships, bursaries or similar financial assistance. If the child or dependant
was not resident in Canada throughout the year, take into account all of their income, including any income earned while they were not resident in Canada.
 T P- 1 0 15.3-V ( 2023-07)
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Work Chart 1 – Amount for dependants (see the instructions for line 3)
If you are claiming an amount for more than two children under 18 enrolled in post-secondary studies or more than two other dependants, attach
another sheet containing the requested information and enter the result of your calculations on line 60.
Children under 18 Other dependants
on December 31, 2023 (18 or older)
1st child 2nd child 1st person 2nd person
Amount for children under 18 enrolled in postsecondary studies.
Enter $3,537 per completed term that was started in 2023 $5,154 $5,154
(maximum: two terms per child). 40
Reduction of the amount for other dependants who turned 18
in 2023. Enter the result of the following calculation:
N/A N/A
$430 × number of months in the year up to and including the
month of the dependant's birthday – 42
Subtract line 42 from line 40. If the result is negative, enter 0. = 45
Estimated net income1 of the child or dependant for 2023 – 47
Subtract line 47 from line 45. If the result is negative, enter 0. = 50

Add all the amounts on line 50. Carry the result to line 3. Amount for dependants 60

Work Chart 2 – Age amount, amount for a person living alone and amount for retirement income
(see the instructions for line 6)
Age amount
Enter $3,614 for each person (you and your spouse) who will be 65 or older in 2023. 70
Amount for a person living alone 75
Additional amount for a person living alone
(single-parent family) 76
$202 × number of months in 2023 in which you are entitled
to the family allowance – 77
Subtract line 77 from line 76. = 78
Add lines 75 and 78. = 79
Amount for retirement income (maximum: $3,211) + 80
Amount for retirement income for your spouse on December 31, 2023 (maximum: $3,211) + 81
Add lines 70, and 79 to 81. = 85

Estimated net family income

Add your estimated net income and that of your spouse on December 31, 2023 90
– 91 $38,945
Subtract line 91 from line 90. If the result is negative, enter 0. = 92
18.75% × 93
Multiply line 92 by 18.75%. = – 95
Subtract line 95 from line 85. If the result is negative, enter 0. = 96
Amount from line 6 of your spouse’s TP-1015.3-V form – 97
Subtract line 97 from line 96. Carry the result to line 6.
 Age amount, amount for a person living alone and amount for retirement income = 98

1. Do not take into account the amount of the deduction for residents of designated remote areas or any scholarships, bursaries or similar financial assistance. If the child or dependant
was not resident in Canada throughout the year, take into account all of their income, including any income earned while they were not resident in Canada.
 T P- 1 0 15.3-V ( 2023-01)
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Work Chart 3 – Amount for career extension (see the instructions for line 9)
Estimated eligible work income 110
Portion of the income on line 110 that you expect to earn before turning 60 or that is related to a previous year (retroactive amount) – 111
Subtract line 111 from line 110.
If you were born in 1958, go to line 118. Otherwise, continue the calculation. = 112
– 114 $5,000
Subtract line 114 from line 112 (maximum: $11,000 if you were born before January 1, 1958, or $10,000 if you were born after
1958 but before 1964). Carry the result to line 135 and follow the instructions for that line. = 115
Complete lines 118 through 130 only if you were born in 1958.
Amount from line 112 118
Portion of the income on line 112 that you expect to earn before your 65th birthday – 119
Subtract line 119 from line 118. = 120
121 $5,000
Amount from line 119 – 122
Subtract line 122 from line 121. If the result is negative, enter 0. = – 125
Subtract line 125 from line 120. = 126
Amount from line 119 127
– 128 $5,000
Subtract line 128 from line 127 (maximum: $10,000). If the result is negative, enter 0. 129
Add lines 126 and 129 (maximum: $11,000). = 130

Amount from line 115 or line 130, as applicable. If you were born before January 1, 1951, and the amount on line 135 does not
exceed $4,000, carry it to line 9. Otherwise, continue the calculation. 135
Amount from line 110 140
– 141 $38,945
Subtract line 141 from line 140. If the result is negative, enter 0. = 142
× 33.33%
Multiply line 142 by 33.33%. = – 144
Subtract line 144 from line 135. If the result is negative, enter 0. Carry the result to line 9, unless you were born
before January 1, 1951, in which case you must either carry the amount from line 145 or enter $4,000, whichever is greater.
 Amount for career extension = 145
 T P- 1 0 15.3-V ( 2023-07)
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Work Chart 3 – Amount for career extension (see the instructions for line 9)
Estimated eligible work income 110
Portion of the income on line 110 that you expect to earn before turning 60 or that is related to a previous year (retroactive amount) – 111
Subtract line 111 from line 110.
If you were born in 1958, go to line 118. Otherwise, continue the calculation. = 112
– 114 $5,000
Subtract line 114 from line 112 (maximum: $11,000 if you were born before January 1, 1958, or $10,000 if you were born after
1958 but before 1964). Carry the result to line 135 and follow the instructions for that line. = 115
Complete lines 118 through 130 only if you were born in 1958.
Amount from line 112 118
Portion of the income on line 112 that you expect to earn before your 65th birthday – 119
Subtract line 119 from line 118. = 120
121 $5,000
Amount from line 119 – 122
Subtract line 122 from line 121. If the result is negative, enter 0. = – 125
Subtract line 125 from line 120. = 126
Amount from line 119 127
– 128 $5,000
Subtract line 128 from line 127 (maximum: $10,000). If the result is negative, enter 0. 129
Add lines 126 and 129 (maximum: $11,000). = 130

Amount from line 115 or line 130, as applicable. If you were born before January 1, 1951, and the amount on line 135 does not
exceed $4,000, carry it to line 9. Otherwise, continue the calculation. 135
Amount from line 110 140
– 141 $38,945
Subtract line 141 from line 140. If the result is negative, enter 0. = 142
× 33.33%
Multiply line 142 by 33.33%. = – 144
Subtract line 144 from line 135. If the result is negative, enter 0. Carry the result to line 9, unless you were born
before January 1, 1951, in which case you must either carry the amount from line 145 or enter $4,000, whichever is greater.
 Amount for career extension = 145
 T P- 1 0 15.3-V ( 2023-01)
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Instructions
Are you required to complete this form? Line 2  Amount transferred from one spouse to
Complete this form and give it to your employer or payer so that they can the other
determine how much income tax to withhold from the salaries, wages,
commissions, pension income, parental insurance benefits, Employment If you expect to have a spouse on December 31, 2023, you can claim
Insurance benefits, wage loss replacement benefits or any other remuneration the amount transferred from one spouse to the other. However, you cannot
they pay you. If you do not complete this form, your employer or payer will claim the amount if your spouse receives indemnities further to an
only take into account the basic personal amount to determine the income industrial accident, a precautionary cessation of work, a traffic accident
tax to be withheld. The deduction code will remain in effect until you give or an act of good citizenship, or because they were the victim of a crime.
your employer or payer a new duly completed copy of this form. To calculate your spouse’s estimated taxable income, refer to lines 101
You are not required to complete this form each year to benefit from the through 299 of their income tax return for 2022. To claim the amount
annual indexation of the income tax system. transferred from one spouse to the other, you and your spouse must each
file an income tax return for 2023.
The personal tax credits and deductions that appear on this form may be
subject to a limit if you are not resident in Canada or if you become a Spouse
non-resident during the year. In such cases, contact us.
The person to whom you are married, with whom you are living in a
This form is available on our website at revenuquebec.ca. civil union or who is your de facto spouse.

Filing deadline De facto spouse

You must give this form, duly completed, to your employer or payer: A person of the opposite sex or of the same sex who, at any time in 2023:
• on the day you take up employment, if it is an employer who pays • is living in a conjugal relationship with you and is the biological
the remuneration; or adoptive parent (legally or in fact) of at least one of your
• before a payer (other than an employer) pays you remuneration for children; or
the first time; • has been living in a conjugal relationship with you for at least 12
• within 15 days after an event that results in a reduction of the amounts consecutive months (the 12-month period is considered to have
entered on the previously completed copy of form TP-1015.3-V. been uninterrupted if you live apart because of the breakdown of
your relationship for a period of less than 90 days).
You can also give a duly completed copy of this form to your employer or
payer at any time to: Spouse on December 31, 2023
• have your employer or payer take into account any tax credits and The person:
deductions to which you are entitled when calculating the amount of • who was your spouse at the end of that day and from whom you
income tax to withhold; were not living separate and apart at that time because of the
• have an additional amount of income tax withheld; or breakdown of your relationship. If, on December 31, 2023, you
• apply for an exemption from source deductions of Québec income tax and your spouse were separated because of the breakdown of your
from your employment income. relationship and your separation lasted fewer than 90 days, you
are considered to have had a spouse on December 31, 2023; or
Reduction in source deductions of income tax • who was your spouse at the time of their death in 2023, provided
you and your spouse had not been living separate and apart for 90
If you are entitled to tax credits and deductions that do not appear on this
days or more at that time because of the breakdown of your
form, complete the Application for a Reduction in Source Deductions of
relationship and you did not have a new spouse on December 31, 2023.
Income Tax (form TP-1016-V) so that we can authorize your employer or
payer to reduce the income tax that is withheld.
Line 3 Amount for dependants
Line 1 Basic personal amount Amount for a child under 18 enrolled in post-secondary studies
If you are filing this form with a second employer or payer, enter “0” on If you expect to be supporting at least one child under 18 enrolled in
line 10 so that the basic personal amount is not taken into account twice. post-secondary studies on December 31, 2023, complete Work Chart 1.
However, if you no longer work for the employer or no longer receive
If the child transfers the unused portion of their credits to their spouse,
amounts from the payer with whom you claimed this amount, file a new
you cannot claim the amount for a child under 18 enrolled in post‑secondary
copy of this form with your current employer or payer.
studies with respect to that child.
 T P- 1 0 15.3-V ( 2023-07)
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Instructions
Are you required to complete this form? Line 2  Amount transferred from one spouse to
Complete this form and give it to your employer or payer so that they can the other
determine how much income tax to withhold from the salaries, wages,
commissions, pension income, parental insurance benefits, Employment If you expect to have a spouse on December 31, 2023, you can claim
Insurance benefits, wage loss replacement benefits or any other remuneration the amount transferred from one spouse to the other. However, you cannot
they pay you. If you do not complete this form, your employer or payer will claim the amount if your spouse receives indemnities further to an
only take into account the basic personal amount to determine the income industrial accident, a precautionary cessation of work, a traffic accident
tax to be withheld. The deduction code will remain in effect until you give or an act of good citizenship, or because they were the victim of a crime.
your employer or payer a new duly completed copy of this form. To calculate your spouse’s estimated taxable income, refer to lines 101
You are not required to complete this form each year to benefit from the through 299 of their income tax return for 2022. To claim the amount
annual indexation of the income tax system. transferred from one spouse to the other, you and your spouse must each
file an income tax return for 2023.
The personal tax credits and deductions that appear on this form may be
subject to a limit if you are not resident in Canada or if you become a Spouse
non-resident during the year. In such cases, contact us.
The person to whom you are married, with whom you are living in a
This form is available on our website at revenuquebec.ca. civil union or who is your de facto spouse.

Filing deadline De facto spouse

You must give this form, duly completed, to your employer or payer: A person of the opposite sex or of the same sex who, at any time in 2023:
• on the day you take up employment, if it is an employer who pays • is living in a conjugal relationship with you and is the biological
the remuneration; or adoptive parent (legally or in fact) of at least one of your
• before a payer (other than an employer) pays you remuneration for children; or
the first time; • has been living in a conjugal relationship with you for at least 12
• within 15 days after an event that results in a reduction of the amounts consecutive months (the 12-month period is considered to have
entered on the previously completed copy of form TP-1015.3-V. been uninterrupted if you live apart because of the breakdown of
your relationship for a period of less than 90 days).
You can also give a duly completed copy of this form to your employer or
payer at any time to: Spouse on December 31, 2023
• have your employer or payer take into account any tax credits and The person:
deductions to which you are entitled when calculating the amount of • who was your spouse at the end of that day and from whom you
income tax to withhold; were not living separate and apart at that time because of the
• have an additional amount of income tax withheld; or breakdown of your relationship. If, on December 31, 2023, you
• apply for an exemption from source deductions of Québec income tax and your spouse were separated because of the breakdown of your
from your employment income. relationship and your separation lasted fewer than 90 days, you
are considered to have had a spouse on December 31, 2023; or
Reduction in source deductions of income tax • who was your spouse at the time of their death in 2023, provided
you and your spouse had not been living separate and apart for 90
If you are entitled to tax credits and deductions that do not appear on this
days or more at that time because of the breakdown of your
form, complete the Application for a Reduction in Source Deductions of
relationship and you did not have a new spouse on December 31, 2023.
Income Tax (form TP-1016-V) so that we can authorize your employer or
payer to reduce the income tax that is withheld.
Line 3 Amount for dependants
Line 1 Basic personal amount Amount for a child under 18 enrolled in post-secondary studies
If you are filing this form with a second employer or payer, enter “0” on If you expect to be supporting at least one child under 18 enrolled in
line 10 so that the basic personal amount is not taken into account twice. post-secondary studies on December 31, 2023, complete Work Chart 1.
However, if you no longer work for the employer or no longer receive
If the child transfers the unused portion of their credits to their spouse,
amounts from the payer with whom you claimed this amount, file a new
you cannot claim the amount for a child under 18 enrolled in post‑secondary
copy of this form with your current employer or payer.
studies with respect to that child.
 T P- 1 0 15.3-V ( 2023-01)
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Additional amount for a person living alone

Child under 18 enrolled in post-secondary studies
(single-parent family) (line 76 of Work Chart 2)
A person born after December 31, 2005, who, in 2023, is a full-time
You can enter $2,431 if you are entitled to the amount for a person living
student pursuing vocational training at the secondary level or
alone for 2023 and:
postsecondary studies, and whom you are supporting. The person
may be: • you live, at some time in 2023, with one or more of your children 18
or older who are full-time students pursuing vocational training at the
• your or your spouse’s child;
secondary level or post-secondary studies; and
• a person of whom you or your spouse has the custody and
• you are not entitled to the family allowance for the month of
supervision (legally or in fact);
December 2023.
• your child’s spouse;
• the spouse of your spouse’s child.
Amount for retirement income (line 80 of Work Chart 2)
Amount for other dependants Enter the lesser of the following amounts:
• the amount of income you expect to receive in 2023 that qualifies for
If you expect to be supporting at least one other dependant who is 18
the retirement income amount, multiplied by 1.25;
or older in 2023, complete Work Chart 1.
• $3,211.
Other dependant
A person who meets all three of the following conditions: Amount for retirement income for your spouse on
• The person is 18 or older in 2023. December 31, 2023 (line 81 of Work Chart 2)
• The person is related to you by blood, marriage or adoption. Enter the lesser of the following amounts:
• The person ordinarily lives with you and is supported by you. • the amount of income your spouse on December 31, 2023, expects
to receive in 2023 that qualifies for the retirement income amount,
The person is not your spouse, is not a person who transfers the unused multiplied by 1.25;
portion of their credits to their spouse and is not a child who is transferring • $3,211.
an amount for a child 18 or over enrolled in post-secondary studies.

Line 9 Amount for career extension

Line 5  Amount for a severe and prolonged
impairment in mental or physical functions You can claim the amount for career extension if you meet the
following conditions:
If, in 2023, you are entitled to claim the amount for a severe and prolonged
• You expect to be resident in Québec on December 31, 2023.
impairment in mental or physical functions, you can enter $3,815, provided
• You will be 60 or older on December 31, 2023.
the impairment is certified by a health professional. For more information,
refer to the Certificate Respecting an Impairment (form TP-752.0.14-V). • Your estimated eligible work income is more than $5,000.
To calculate the amount, complete Work Chart 3.
Line 6  Age amount, amount for a person living alone
Eligible work income
and amount for retirement income
Employment income, net business income, the net amount of research
The age amount, amount for a person living alone and amount for retirement grants, Wage Earner Protection Program payments and amounts
income can be reduced on the basis of your estimated net family income. received under a work-incentive project. The following types of income
To calculate your estimated net family income, refer to lines 101 through are excluded:
275 on your income tax return and, if applicable, on your spouse’s return. • employment income that consists solely of taxable benefits relating
Note that you cannot claim this amount if your estimated net family to previous employment;
income is more than $83,301 and you have a spouse on December 31, 2023, • employment income from an employer with whom you are not
or if your estimated net family income is more than $59,867 and you do dealing at arm’s length, or from an employer that is a partnership in
not have a spouse on December 31, 2023. which you and one of the members are not dealing at arm’s length;
• amounts deducted in the calculation of your taxable income (for
Amount for a person living alone (line 75 of Work Chart 2) example, the amounts deducted on lines 293 and 297 of the income
tax return).
If, throughout 2023, you expect to maintain and ordinarily live in a
dwelling in which you live alone or only with one or more people under
18, or one or more of your children, grandchildren or great-grandchildren
18 or over who are full-time students pursuing vocational training at the
secondary level or post-secondary studies, enter $1,969.
 T P- 1 0 15.3-V ( 2023-07)
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Additional amount for a person living alone

Child under 18 enrolled in post-secondary studies
(single-parent family) (line 76 of Work Chart 2)
A person born after December 31, 2005, who, in 2023, is a full-time
You can enter $2,431 if you are entitled to the amount for a person living
student pursuing vocational training at the secondary level or
alone for 2023 and:
postsecondary studies, and whom you are supporting. The person
may be: • you live, at some time in 2023, with one or more of your children 18
or older who are full-time students pursuing vocational training at the
• your or your spouse’s child;
secondary level or post-secondary studies; and
• a person of whom you or your spouse has the custody and
• you are not entitled to the family allowance for the month of
supervision (legally or in fact);
December 2023.
• your child’s spouse;
• the spouse of your spouse’s child.
Amount for retirement income (line 80 of Work Chart 2)
Amount for other dependants Enter the lesser of the following amounts:
• the amount of income you expect to receive in 2023 that qualifies for
If you expect to be supporting at least one other dependant who is 18
the retirement income amount, multiplied by 1.25;
or older in 2023, complete Work Chart 1.
• $3,211.
Other dependant
A person who meets all three of the following conditions: Amount for retirement income for your spouse on
• The person is 18 or older in 2023. December 31, 2023 (line 81 of Work Chart 2)
• The person is related to you by blood, marriage or adoption. Enter the lesser of the following amounts:
• The person ordinarily lives with you and is supported by you. • the amount of income your spouse on December 31, 2023, expects
to receive in 2023 that qualifies for the retirement income amount,
The person is not your spouse, is not a person who transfers the unused multiplied by 1.25;
portion of their credits to their spouse and is not a child who is transferring • $3,211.
an amount for a child 18 or over enrolled in post-secondary studies.

Line 9 Amount for career extension

Line 5  Amount for a severe and prolonged
impairment in mental or physical functions You can claim the amount for career extension if you meet the
following conditions:
If, in 2023, you are entitled to claim the amount for a severe and prolonged
• You expect to be resident in Québec on December 31, 2023.
impairment in mental or physical functions, you can enter $3,815, provided
• You will be 60 or older on December 31, 2023.
the impairment is certified by a health professional. For more information,
refer to the Certificate Respecting an Impairment (form TP-752.0.14-V). • Your estimated eligible work income is more than $5,000.
To calculate the amount, complete Work Chart 3.
Line 6  Age amount, amount for a person living alone
Eligible work income
and amount for retirement income
Employment income, net business income, the net amount of research
The age amount, amount for a person living alone and amount for retirement grants, Wage Earner Protection Program payments and amounts
income can be reduced on the basis of your estimated net family income. received under a work-incentive project. The following types of income
To calculate your estimated net family income, refer to lines 101 through are excluded:
275 on your income tax return and, if applicable, on your spouse’s return. • employment income that consists solely of taxable benefits relating
Note that you cannot claim this amount if your estimated net family to previous employment;
income is more than $83,301 and you have a spouse on December 31, 2023, • employment income from an employer with whom you are not
or if your estimated net family income is more than $59,867 and you do dealing at arm’s length, or from an employer that is a partnership in
not have a spouse on December 31, 2023. which you and one of the members are not dealing at arm’s length;
• amounts deducted in the calculation of your taxable income (for
Amount for a person living alone (line 75 of Work Chart 2) example, the amounts deducted on lines 293 and 297 of the income
tax return).
If, throughout 2023, you expect to maintain and ordinarily live in a
dwelling in which you live alone or only with one or more people under
18, or one or more of your children, grandchildren or great-grandchildren
18 or over who are full-time students pursuing vocational training at the
secondary level or post-secondary studies, enter $1,969.
 T P- 1 0 15.3-V ( 2023-01)
6 of 6

Line 11 Additional income tax to be withheld Line 15  Deductible support payments

You can request that an additional amount of income tax be withheld to If, in 2023, you expect to make support payments to your spouse or former
avoid owing an amount when you file your income tax return. Before you spouse, to the mother or father of your child, or to a third party for the
determine how much additional income tax should be withheld, you must benefit of your child or one of the aforementioned people, you can enter
estimate the amount that you will owe for the year. To do this, you can: the amount of support on line 15, provided, as a rule, you meet the
• base your estimate on the amount you owed when you filed last year’s following conditions:
income tax return; or • The support is paid as a periodic allowance further to an order or a
• use form TP-1026-V, Calculation of Instalment Payments to Be Made written agreement for the maintenance of the recipient, the
by Individuals. maintenance of one of the recipient's children, or the maintenance of
Once you have estimated the amount you will owe, divide it by the number the recipient and the child, and you are living apart from the recipient
of pay periods left in the year. at the time the payments are made.
• The support payments are not subject to the measures concerning the
If you would like to change or cancel the amount of additional income tax tax treatment of support payments.
being withheld, you must complete a new copy of this form and give it to
your employer or payer. For further information, refer to The Tax Effects of Separation and Divorce
(IN-128-V).
Line 14  Housing deduction for residents
of designated remote areas Box 20 Exemption from source deductions of income tax

If you expect to live in a prescribed northern zone or a prescribed You can ask your employer to not withhold income tax from your
intermediate zone for a period of at least six consecutive months beginning employment income if you expect the total of your income from all sources
or ending in 2023, you can enter the lesser of the following amounts: to be less than the result of the following calculation: the amount on
• 20% of your estimated net income for 2023 (do not take into account line 10, plus the amount on line 19. Note that this exemption cannot be
the amount of the deduction for residents of designated remote areas); requested for remuneration that is not employment income. This request
is valid only for 2023.
• 100% (50% for an intermediate zone) of one of the following
amounts:
− $22 multiplied by the number of days in 2023 you expect to live
in such a zone, if no other person living in the same dwelling
claims this deduction, or
– $11 multiplied by the number of days in 2023 you expect to live
in such a zone, in all other cases.
For more information, consult guide TP-350.1.G-V, Deduction for Residents
of Designated Remote Areas.
 T P- 1 0 15.3-V ( 2023-07)
6 of 6

Line 11 Additional income tax to be withheld Line 15  Deductible support payments

You can request that an additional amount of income tax be withheld to If, in 2023, you expect to make support payments to your spouse or former
avoid owing an amount when you file your income tax return. Before you spouse, to the mother or father of your child, or to a third party for the
determine how much additional income tax should be withheld, you must benefit of your child or one of the aforementioned people, you can enter
estimate the amount that you will owe for the year. To do this, you can: the amount of support on line 15, provided, as a rule, you meet the
• base your estimate on the amount you owed when you filed last year’s following conditions:
income tax return; or • The support is paid as a periodic allowance further to an order or a
• use form TP-1026-V, Calculation of Instalment Payments to Be Made written agreement for the maintenance of the recipient, the
by Individuals. maintenance of one of the recipient's children, or the maintenance of
Once you have estimated the amount you will owe, divide it by the number the recipient and the child, and you are living apart from the recipient
of pay periods left in the year. at the time the payments are made.
• The support payments are not subject to the measures concerning the
If you would like to change or cancel the amount of additional income tax tax treatment of support payments.
being withheld, you must complete a new copy of this form and give it to
your employer or payer. For further information, refer to The Tax Effects of Separation and Divorce
(IN-128-V).
Line 14  Housing deduction for residents
of designated remote areas Box 20 Exemption from source deductions of income tax

If you expect to live in a prescribed northern zone or a prescribed You can ask your employer to not withhold income tax from your
intermediate zone for a period of at least six consecutive months beginning employment income if you expect the total of your income from all sources
or ending in 2023, you can enter the lesser of the following amounts: to be less than the result of the following calculation: the amount on
• 20% of your estimated net income for 2023 (do not take into account line 10, plus the amount on line 19. Note that this exemption cannot be
the amount of the deduction for residents of designated remote areas); requested for remuneration that is not employment income. This request
is valid only for 2023.
• 100% (50% for an intermediate zone) of one of the following
amounts:
− $22 multiplied by the number of days in 2023 you expect to live
in such a zone, if no other person living in the same dwelling
claims this deduction, or
– $11 multiplied by the number of days in 2023 you expect to live
in such a zone, in all other cases.
For more information, consult guide TP-350.1.G-V, Deduction for Residents
of Designated Remote Areas.