Revenu Québec Infos

The rates, thresholds and amounts applicable to source deductions and contributions for 2016 are described below.

Indexation for 2016 

Every year, the personal income tax system is automatically indexed. The indexation rate for 2016 is 1.09%.

Income tax rates and income thresholds 

For 2016, the income tax rates applicable to the taxable income brackets remain unchanged and the income thresholds for these brackets have been indexed. Specifically:

• the 16% rate applies to taxable income of $42,390 or less (previously $41,935);
• the 20% rate applies to taxable income of more than $42,390, but not more than $84,780 (previously $83,865);
• the 24% rate applies to taxable income of more than $84,780, but not more than $103,150 (previously $102,040);
• the 25.75% rate applies to taxable income of more than $103,150.

Source Deductions Return (form TP-1015.3-V)

The Source Deductions Return (form TP-1015.3-V) has been revised for 2016 to take into account the indexation of the amounts appearing on it.

The indexed amounts used to determine deduction codes for 2016 are shown in the table below. The figures for 2015 are provided for information purposes.

Amounts to calculate source deductions20162015Basic amount$11,550$11,425Amount transferred from one spouse to the other$11,550$11,425Amount for other dependants who are 18 or older$3,100$3,065Amount for a child under 18 enrolled in post-secondary studies$2,130$2,105Additional amount for a person living alone (single-parent family)$1,675$1,655Amount for a severe and prolonged impairment in mental or physical functions$2,625$2,595Amount for a person living alone$1,355$1,340Age amount$2,485$2,460Amount for retirement income$2,210$2,185Reduction threshold used to calculate the net family income (This income is used to calculate the age amount, the amount for a person living alone and the amount for retirement income.) $33,505$33,145Indexation rate for 20161.09%Gratuities and retroactive pay 

The threshold for determining the method to be used to calculate the source deduction of income tax from gratuities and retroactive pay has been increased from $14,300 to $14,450 for 2016.

Deduction for employment income 

The maximum deduction for employment income has been increased from $1,120 to $1,130 for 2016.

Emergency services volunteer 

The tax-exempt financial compensation paid to an emergency services volunteer has been increased from $1,120 to $1,130 for 2016.

Maximum pensionable earnings and QPP contribution rate 

For 2016, the maximum pensionable earnings for the purpose of the QPP have been increased from $53,600 to $54,900 and the QPP contribution rate has been increased from 10.50% to 10.65%, which corresponds to a contribution rate of 5.325% for the employee and 5.325% for the employer. The maximum annual contribution to be withheld for any employee has therefore been increased from $2,630.25 to $2,737.05.

Note

Document TP-1015.TR.12-V, Source Deduction Tables for QPP Contributions: 12 Pay Periods, has been eliminated and its contents integrated into document TP-1015.TR-V, Source Deduction Tables for QPP Contributions.

Maximum insurable earnings and QPIP premium rate 

For 2016, the maximum insurable earnings for the purpose of the QPIP have been increased from $70,000 to $71,500. The employee premium rate is 0.548% (instead of 0.559%) and the employer premium rate is 0.767% (instead of 0.782%). As a result, the maximum annual employee premium is $391.82 (instead of $391.30) and the maximum annual employer premium is $548.41 (instead of $547.40).

Maximum remuneration subject to the contribution to the financing of the Commission des normes du travail 

The portion of the remuneration in excess of $71,500 (instead of $70,000) is not subject to the contribution to the financing of the Commission des normes du travail (CNT) for 2016.

The rates, thresholds and amounts applicable to source deductions and contributions for 2016 are described below.

Indexation for 2016 

Every year, the personal income tax system is automatically indexed. The indexation rate for 2016 is 1.09%.

Income tax rates and income thresholds 

For 2016, the income tax rates applicable to the taxable income brackets remain unchanged and the income thresholds for these brackets have been indexed. Specifically:

• the 16% rate applies to taxable income of $42,390 or less (previously $41,935);
• the 20% rate applies to taxable income of more than $42,390, but not more than $84,780 (previously $83,865);
• the 24% rate applies to taxable income of more than $84,780, but not more than $103,150 (previously $102,040);
• the 25.75% rate applies to taxable income of more than $103,150.

Source Deductions Return (form TP-1015.3-V)

The Source Deductions Return (form TP-1015.3-V) has been revised for 2016 to take into account the indexation of the amounts appearing on it.

The indexed amounts used to determine deduction codes for 2016 are shown in the table below. The figures for 2015 are provided for information purposes.

Amounts to calculate source deductions20162015Basic amount$11,550$11,425Amount transferred from one spouse to the other$11,550$11,425Amount for other dependants who are 18 or older$3,100$3,065Amount for a child under 18 enrolled in post-secondary studies$2,130$2,105Additional amount for a person living alone (single-parent family)$1,675$1,655Amount for a severe and prolonged impairment in mental or physical functions$2,625$2,595Amount for a person living alone$1,355$1,340Age amount$2,485$2,460Amount for retirement income$2,210$2,185Reduction threshold used to calculate the net family income (This income is used to calculate the age amount, the amount for a person living alone and the amount for retirement income.) $33,505$33,145Indexation rate for 20161.09%Gratuities and retroactive pay 

The threshold for determining the method to be used to calculate the source deduction of income tax from gratuities and retroactive pay has been increased from $14,300 to $14,450 for 2016.

Deduction for employment income 

The maximum deduction for employment income has been increased from $1,120 to $1,130 for 2016.

Emergency services volunteer 

The tax-exempt financial compensation paid to an emergency services volunteer has been increased from $1,120 to $1,130 for 2016.

Maximum pensionable earnings and QPP contribution rate 

For 2016, the maximum pensionable earnings for the purpose of the QPP have been increased from $53,600 to $54,900 and the QPP contribution rate has been increased from 10.50% to 10.65%, which corresponds to a contribution rate of 5.325% for the employee and 5.325% for the employer. The maximum annual contribution to be withheld for any employee has therefore been increased from $2,630.25 to $2,737.05.

Note

Document TP-1015.TR.12-V, Source Deduction Tables for QPP Contributions: 12 Pay Periods, has been eliminated and its contents integrated into document TP-1015.TR-V, Source Deduction Tables for QPP Contributions.

Maximum insurable earnings and QPIP premium rate 

For 2016, the maximum insurable earnings for the purpose of the QPIP have been increased from $70,000 to $71,500. The employee premium rate is 0.548% (instead of 0.559%) and the employer premium rate is 0.767% (instead of 0.782%). As a result, the maximum annual employee premium is $391.82 (instead of $391.30) and the maximum annual employer premium is $548.41 (instead of $547.40).

Maximum remuneration subject to the contribution to the financing of the Commission des normes du travail 

The portion of the remuneration in excess of $71,500 (instead of $70,000) is not subject to the contribution to the financing of the Commission des normes du travail (CNT) for 2016.

The rates, thresholds and amounts applicable to source deductions and contributions for 2016 are described below. 

Indexation for 2016 

Every year, the personal income tax system is automatically indexed. The indexation rate for 2016 is 1.09%.

Income tax rates and income thresholds 

For 2016, the income tax rates applicable to the taxable income brackets remain unchanged and the income thresholds for these brackets have been indexed. Specifically:

• the 16% rate applies to taxable income of $42,390 or less (previously $41,935);
• the 20% rate applies to taxable income of more than $42,390, but not more than $84,780 (previously $83,865);
• the 24% rate applies to taxable income of more than $84,780, but not more than $103,150 (previously $102,040);
• the 25.75% rate applies to taxable income of more than $103,150.

Source Deductions Return (form TP-1015.3-V)

The Source Deductions Return (form TP-1015.3-V) has been revised for 2016 to take into account the indexation of the amounts appearing on it.

The indexed amounts used to determine deduction codes for 2016 are shown in the table below. The figures for 2015 are provided for information purposes.

Amounts to calculate source deductions 2016 2015 Basic amount $11,550 $11,425 Amount transferred from one spouse to the other $11,550 $11,425 Amount for other dependants who are 18 or older $3,100 $3,065 Amount for a child under 18 enrolled in post-secondary studies $2,130 $2,105 Additional amount for a person living alone (single-parent family) $1,675 $1,655 Amount for a severe and prolonged impairment in mental or physical functions $2,625 $2,595 Amount for a person living alone $1,355 $1,340 Age amount $2,485 $2,460 Amount for retirement income $2,210 $2,185 Reduction threshold used to calculate the net family income (This income is used to calculate the age amount, the amount for a person living alone and the amount for retirement income.)  $33,505 $33,145 Indexation rate for 2016 1.09% Gratuities and retroactive pay 

The threshold for determining the method to be used to calculate the source deduction of income tax from gratuities and retroactive pay has been increased from $14,300 to $14,450 for 2016. 

Deduction for employment income 

The maximum deduction for employment income has been increased from $1,120 to $1,130 for 2016. 

Emergency services volunteer 

The tax-exempt financial compensation paid to an emergency services volunteer has been increased from $1,120 to $1,130 for 2016. 

Maximum pensionable earnings and QPP contribution rate 

For 2016, the maximum pensionable earnings for the purpose of the QPP have been increased from $53,600 to $54,900 and the QPP contribution rate has been increased from 10.50% to 10.65%, which corresponds to a contribution rate of 5.325% for the employee and 5.325% for the employer. The maximum annual contribution to be withheld for any employee has therefore been increased from $2,630.25 to $2,737.05. 

Note

Document TP-1015.TR.12-V, Source Deduction Tables for QPP Contributions: 12 Pay Periods, has been eliminated and its contents integrated into document TP-1015.TR-V, Source Deduction Tables for QPP Contributions.

Maximum insurable earnings and QPIP premium rate 

For 2016, the maximum insurable earnings for the purpose of the QPIP have been increased from $70,000 to $71,500. The employee premium rate is 0.548% (instead of 0.559%) and the employer premium rate is 0.767% (instead of 0.782%). As a result, the maximum annual employee premium is $391.82 (instead of $391.30) and the maximum annual employer premium is $548.41 (instead of $547.40).

Maximum remuneration subject to the contribution to the financing of the Commission des normes du travail 

The portion of the remuneration in excess of $71,500 (instead of $70,000) is not subject to the contribution to the financing of the Commission des normes du travail (CNT) for 2016.

As of the 2016 municipal taxation year, seniors who meet certain conditions may be eligible for a grant to help offset a municipal tax increase brought about by a significant increase in the value of their residence.

Eligibility requirements

Seniors can apply for the grant of if they meet all of the following conditions:

• Their residence is an entirely residential assessment unit consisting of only one dwelling, and it serves as their principal residence.
• They are responsible for the municipal tax bill for the residence, for the current year (for example, 2016).
• On December 31 of the previous taxation year, for example 2015, they, 
  • were resident in Québec,
  • were 65 or over,
  • had been the owner of their residence for at least 15 consecutive years (note that this period can include a period during which their spouse owned the residence before transferring ownership to them).
• Their family income for the previous taxation year was $50,000 or less. 

How to apply 

Eligible seniors can apply for the grant by:

• Completing form TP-1029.TM-V, Grant for Seniors to Offset a Municipal Tax Increase. (Note that seniors must know the potential amount of the grant as shown on their municipal tax bill for the current year or on the document issued by the municipality); 
• Entering the result from line 43 of form TP-1029.TM-V on line 462 of their income tax return for the previous taxation year;
• Filing form TP.1029.TM-V, duly completed, along with their return.

Share this information with your friends and family!

As of the 2016 municipal taxation year, seniors who meet certain conditions may be eligible for a grant to help offset a municipal tax increase brought about by a significant increase in the value of their residence.

Eligibility requirements

Seniors can apply for the grant of if they meet all of the following conditions:

• Their residence is an entirely residential assessment unit consisting of only one dwelling, and it serves as their principal residence.
• They are responsible for the municipal tax bill for the residence, for the current year (for example, 2016).
• On December 31 of the previous taxation year, for example 2015, they, 
  • were resident in Québec,
  • were 65 or over,
  • had been the owner of their residence for at least 15 consecutive years (note that this period can include a period during which their spouse owned the residence before transferring ownership to them).
• Their family income for the previous taxation year was $50,000 or less. 

How to apply 

Eligible seniors can apply for the grant by:

• Completing form TP-1029.TM-V, Grant for Seniors to Offset a Municipal Tax Increase. (Note that seniors must know the potential amount of the grant as shown on their municipal tax bill for the current year or on the document issued by the municipality); 
• Entering the result from line 43 of form TP-1029.TM-V on line 462 of their income tax return for the previous taxation year;
• Filing form TP.1029.TM-V, duly completed, along with their return.

Share this information with your friends and family!

As of the 2016 municipal taxation year, seniors who meet certain conditions may be eligible for a grant to help offset a municipal tax increase brought about by a significant increase in the value of their residence.

Eligibility requirements

Seniors can apply for the grant of if they meet all of the following conditions:

• Their residence is an entirely residential assessment unit consisting of only one dwelling, and it serves as their principal residence.
• They are responsible for the municipal tax bill for the residence, for the current year (for example, 2016).
• On December 31 of the previous taxation year, for example 2015, they, 
  • were resident in Québec,
  • were 65 or over,
  • had been the owner of their residence for at least 15 consecutive years (note that this period can include a period during which their spouse owned the residence before transferring ownership to them).
• Their family income for the previous taxation year was $50,000 or less. 

How to apply 

Eligible seniors can apply for the grant by:

• Completing form TP-1029.TM-V, Grant for Seniors to Offset a Municipal Tax Increase. (Note that seniors must know the potential amount of the grant as shown on their municipal tax bill for the current year or on the document issued by the municipality); 
• Entering the result from line 43 of form TP-1029.TM-V on line 462 of their income tax return for the previous taxation year;
• Filing form TP.1029.TM-V, duly completed, along with their return.

Share this information with your friends and family!

As of the 2016 municipal taxation year, seniors who meet certain conditions may be eligible for a grant to help offset a municipal tax increase brought about by a significant increase in the value of their residence.

Eligibility requirements

Seniors can apply for the grant of if they meet all of the following conditions:

• Their residence is an entirely residential assessment unit consisting of only one dwelling, and it serves as their principal residence.
• They are responsible for the municipal tax bill for the residence, for the current year (for example, 2016).
• On December 31 of the previous taxation year, for example 2015, they, 
  • were resident in Québec,
  • were 65 or over,
  • had been the owner of their residence for at least 15 consecutive years (note that this period can include a period during which their spouse owned the residence before transferring ownership to them).
• Their family income for the previous taxation year was $50,000 or less. 

How to apply 

Eligible seniors can apply for the grant by:

• Completing form TP-1029.TM-V, Grant for Seniors to Offset a Municipal Tax Increase. (Note that seniors must know the potential amount of the grant as shown on their municipal tax bill for the current year or on the document issued by the municipality); 
• Entering the result from line 43 of form TP-1029.TM-V on line 462 of their income tax return for the previous taxation year;
• Filing form TP.1029.TM-V, duly completed, along with their return.

Share this information with your friends and family!

As of the 2016 municipal taxation year, seniors who meet certain conditions may be eligible for a grant to help offset a municipal tax increase brought about by a significant increase in the value of their residence. 

Eligibility requirements

Seniors can apply for the grant of if they meet all of the following conditions: 

• Their residence is an entirely residential assessment unit consisting of only one dwelling, and it serves as their principal residence.
• They are responsible for the municipal tax bill for the residence, for the current year (for example, 2016).
• On December 31 of the previous taxation year, for example 2015, they, 
  • were resident in Québec,
  • were 65 or over,
  • had been the owner of their residence for at least 15 consecutive years (note that this period can include a period during which their spouse owned the residence before transferring ownership to them).
• Their family income for the previous taxation year was $50,000 or less. 

How to apply 

Eligible seniors can apply for the grant by:

• Completing form TP-1029.TM-V, Grant for Seniors to Offset a Municipal Tax Increase. (Note that seniors must know the potential amount of the grant as shown on their municipal tax bill for the current year or on the document issued by the municipality); 
• Entering the result from line 43 of form TP-1029.TM-V on line 462 of their income tax return for the previous taxation year;
• Filing form TP.1029.TM-V, duly completed, along with their return.

Share this information with your friends and family!

You are not required to withhold income tax on employment income from an international organization, from the government of a foreign country or from an office of a political division of a foreign state if the income is non-taxable or exempt from income tax under a regulation.

The tax holiday for large investment projects has been improved. In summary:

• the time limit for filing an application for an initial certificate has been extended to November 20, 2017;
• the capital investment threshold has been reduced to $100 million ($75 million if the investment is carried out in an eligible region);
• the investment period has been extended and is now 60 months; and
• the tax holiday period has been extended and is now 15 years.

The tax holiday consists of a deduction in the calculation of taxable income, in the case of a corporation, and an exemption from the contribution to the health services fund with regard to eligible activities relating to a large investment project, in the case of a corporation or a partnership. 

For more information about the exemption from the contribution to the health services fund, see Large Investment Project.

For more information on the tax holiday for large investment projects, consult the website of the Ministère des Finances.

Beginning in 2016, new employers will be able to make their remittances on a quarterly basis from the month in which they become new employers, provided:

• the total of their source deductions and employer contributions for each month is less than $1,000; and
• they fulfill all their fiscal obligations.

An employer will be able to make quarterly remittances of source deductions and employer contributions as long as the employer meets the above conditions. Otherwise, we consider that remittances will have to be made according to the rules regarding the frequency of remittances that are in effect.

Beginning in 2016, new employers will be able to make their remittances on a quarterly basis from the month in which they become new employers, provided:

• the total of their source deductions and employer contributions for each month is less than $1,000; and
• they fulfill all their fiscal obligations.

An employer will be able to make quarterly remittances of source deductions and employer contributions as long as the employer meets the above conditions. Otherwise, we consider that remittances will have to be made according to the rules regarding the frequency of remittances that are in effect.

Beginning in 2016, new employers will be able to make their remittances on a quarterly basis from the month in which they become new employers, provided:

• the total of their source deductions and employer contributions for each month is less than $1,000; and
• they fulfill all their fiscal obligations.

An employer will be able to make quarterly remittances of source deductions and employer contributions as long as the employer meets the above conditions. Otherwise, we consider that remittances will have to be made according to the rules regarding the frequency of remittances that are in effect.

Beginning in 2016, new employers will be able to make their remittances on a quarterly basis from the month in which they become new employers, provided:

• the total of their source deductions and employer contributions for each month is less than $1,000; and
• they fulfill all their fiscal obligations.

An employer will be able to make quarterly remittances of source deductions and employer contributions as long as the employer meets the above conditions. Otherwise, we consider that remittances will have to be made according to the rules regarding the frequency of remittances that are in effect.

Beginning in 2016, new employers will be able to make their remittances on a quarterly basis from the month in which they become new employers, provided:

• the total of their source deductions and employer contributions for each month is less than $1,000; and
• they fulfill all their fiscal obligations.

An employer will be able to make quarterly remittances of source deductions and employer contributions as long as the employer meets the above conditions. Otherwise, we consider that remittances will have to be made according to the rules regarding the frequency of remittances that are in effect.

Allowance for the use of a motor vehicle

For 2015, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has increased from $0.54 to $0.55 for the first 5,000 kilometres and from $0.48 to $0.49 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2015, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee is $0.27. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate is $0.24.

Changes to the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V)Reduction of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors 

For 2015 and subsequent years, if your total payroll for the year is less than $5 million and more than 50% of that payroll is attributable to activities in the primary and manufacturing sectors (agriculture, forestry, fishing and hunting sector, the mining, quarrying and oil and gas extraction sector, or the manufacturing sector), you can claim a reduction in the contribution to the health services fund.

For more information, see NAICS Code for Small and Medium-Sized Businesses in the Primary and Manufacturing Sectors (line 29).

Increase in the threshold for mandatory participation in workforce skills development (line 50) 

For 2015 and subsequent years, only employers whose total payroll for a year exceeds $2 million will be required to participate in workforce skills development for the year.

Allowance for the use of a motor vehicle

For 2015, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has increased from $0.54 to $0.55 for the first 5,000 kilometres and from $0.48 to $0.49 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2015, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee is $0.27. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate is $0.24.

Changes to the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V)Reduction of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors 

For 2015 and subsequent years, if your total payroll for the year is less than $5 million and more than 50% of that payroll is attributable to activities in the primary and manufacturing sectors (agriculture, forestry, fishing and hunting sector, the mining, quarrying and oil and gas extraction sector, or the manufacturing sector), you can claim a reduction in the contribution to the health services fund.

For more information, see NAICS Code for Small and Medium-Sized Businesses in the Primary and Manufacturing Sectors (line 29).

Increase in the threshold for mandatory participation in workforce skills development (line 50) 

For 2015 and subsequent years, only employers whose total payroll for a year exceeds $2 million will be required to participate in workforce skills development for the year.

Allowance for the use of a motor vehicle

For 2015, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has increased from $0.54 to $0.55 for the first 5,000 kilometres and from $0.48 to $0.49 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2015, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee is $0.27. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate is $0.24.

Changes to the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V)Reduction of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors 

For 2015 and subsequent years, if your total payroll for the year is less than $5 million and more than 50% of that payroll is attributable to activities in the primary and manufacturing sectors (agriculture, forestry, fishing and hunting sector, the mining, quarrying and oil and gas extraction sector, or the manufacturing sector), you can claim a reduction in the contribution to the health services fund.

For more information, see NAICS Code for Small and Medium-Sized Businesses in the Primary and Manufacturing Sectors (line 29).

Increase in the threshold for mandatory participation in workforce skills development (line 50) 

For 2015 and subsequent years, only employers whose total payroll for a year exceeds $2 million will be required to participate in workforce skills development for the year.

Allowance for the use of a motor vehicle

For 2015, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has increased from $0.54 to $0.55 for the first 5,000 kilometres and from $0.48 to $0.49 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2015, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee is $0.27. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate is $0.24.

Changes to the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V)Reduction of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors 

For 2015 and subsequent years, if your total payroll for the year is less than $5 million and more than 50% of that payroll is attributable to activities in the primary and manufacturing sectors (agriculture, forestry, fishing and hunting sector, the mining, quarrying and oil and gas extraction sector, or the manufacturing sector), you can claim a reduction in the contribution to the health services fund.

For more information, see NAICS Code for Small and Medium-Sized Businesses in the Primary and Manufacturing Sectors (line 29).

Increase in the threshold for mandatory participation in workforce skills development (line 50) 

For 2015 and subsequent years, only employers whose total payroll for a year exceeds $2 million will be required to participate in workforce skills development for the year.

Allowance for the use of a motor vehicle

For 2015, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has increased from $0.54 to $0.55 for the first 5,000 kilometres and from $0.48 to $0.49 for each additional kilometre. 

Operating-costs benefit related to an automobile made available to an employee

For 2015, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee is $0.27. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate is $0.24.

Changes to the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V) Reduction of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors 

For 2015 and subsequent years, if your total payroll for the year is less than $5 million and more than 50% of that payroll is attributable to activities in the primary and manufacturing sectors (agriculture, forestry, fishing and hunting sector, the mining, quarrying and oil and gas extraction sector, or the manufacturing sector), you can claim a reduction in the contribution to the health services fund.

For more information, see NAICS Code for Small and Medium-Sized Businesses in the Primary and Manufacturing Sectors (line 29).

Increase in the threshold for mandatory participation in workforce skills development (line 50) 

For 2015 and subsequent years, only employers whose total payroll for a year exceeds $2 million will be required to participate in workforce skills development for the year.