1.2.2 Provincial and territorial deductions

There may also be deductions taken from your paycheque for provincial or territorial programs. For example:

• In Quebec, employees and employers pay a percentage of the gross income to fund the Quebec Parental Insurance Plan (QPIP), an income replacement plan that supports parents of a newborn child.
• In the Northwest Territories, a two percent payroll tax is deducted.

Check with your provincial or territorial ministry of finance or labour to see whether any deductions apply where you live.