9. Lump Sum Payments

Federal Withholding Rates - 2018

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PaymentsRates (Quebec only)Rates (Except Quebec)
$0.00 to $5,000.005.00 %10.00 %
$5,000.01 to $15,000.0010.00 %20.00 %
More than $15,000.0015.00 %30.00 %

Provincial Withholding Rates - 2018

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PaymentsRates (Quebec)
$0.00 to $5,000.0015.00 %
More than $5,000.0020.00 %