Magasins Métro, with operations in Québec, is a weekly remitter. The statutory deductions withheld from the five weekly payrolls in March are as follows:
On the March 2 pay, the employees’ Québec Pension Plan contributions were $7,414.22, their Employment Insurance premiums were $1,770.00, their Québec Parental Insurance Plan premiums were $741.00 (based on insurable earnings of $150,000.00), their federal income tax withholdings were $24,700.00 and their Québec provincial income tax withholdings were $29,300.00. The employer’s contribution to the health services fund was $6,390.00 and the employer’s Commission des normes, de l'équité, de la santé et de la sécurité du travail premiums were $3,750.00.
On the March 9 pay, the employees’ Québec Pension Plan contributions were $8,966.72, their Employment Insurance premiums were $2,124.00, their Québec Parental Insurance Plan premiums were $889.20 (based on insurable earnings of $180,000.00), their federal income tax withholdings were $29,640.00 and their Québec provincial income tax withholdings were $35,160.00. The employer’s contribution to the health services fund was $7,668.00 and the employer’s Commission des normes, de l'équité, de la santé et de la sécurité du travail premiums were $4,500.00.
On the March 16 pay, the employees’ Québec Pension Plan contributions were $8,190.47, their Employment Insurance premiums were $1,947.00, their Québec Parental Insurance Plan premiums were $815.10 (based on insurable earnings of $165,000.00), their federal income tax withholdings were $27,170.00 and their Québec provincial income tax withholdings were $32,230.00. The employer’s contribution to the health services fund was $7,029.00 and the employer’s Commission des normes, de l'équité, de la santé et de la sécurité du travail premiums were $4,125.00.
On the March 23 pay, the employees’ Québec Pension Plan contributions were $8,578.60, their Employment Insurance premiums were $2,035.50, their Québec Parental Insurance Plan premiums were $852.15 (based on insurable earnings of $172,500.00), their federal income tax withholdings were $28,405.00 and their Québec provincial income tax withholdings were $33,695.00. The employer’s contribution to the health services fund was $7,348.50 and the employer’s Commission des normes, de l'équité, de la santé et de la sécurité du travail premiums were $4,312.50.
On the March 30 pay, the employees’ Québec Pension Plan contributions were $8,190.47, their Employment Insurance premiums were $1,947.00, their Québec Parental Insurance Plan premiums were $815.10 (based on insurable earnings of $165,000.00), their federal income tax withholdings were $27,170.00 and their Québec provincial income tax withholdings were $32,230.00. The employer’s contribution to the health services fund was $7,029.00 and the employer’s Commission des normes, de l'équité, de la santé et de la sécurité du travail premiums were $4,125.00.
The employer has a reduced Employment Insurance premium rate of 1.257.
Calculate the total amount to be remitted to Revenu Québec on April 4.