9. Lump Sum Payments

Federal Withholding Rates - 2016

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Payments Rates (Quebec only) Rates (Except Quebec)
$0.00 to $5 000.00 5.00 % 10.00 %
$5 000.01 to $15 000.00 10.00 % 20.00 %
More than $15 000.00 15.00 % 30.00 %

Provincial Withholding Rates - 2016

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Payments Rates (Quebec)
$0.00 to $5 000.00 16.00 %
More than $5 000.00 20.00 %