TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions

There is only one TD1X for federal, provincial, and territorial tax purposes.

Note
Employees working in the the province of Quebec have to file the federal TD1X and a provincial TP-1015.R.13.1-V, Statement of Commissions and Expenses for Source Deduction Purposes.

Employees estimate their income and expenses by using one of the following two figures:

• their previous year's figures, if they were paid by commission in that year; or
  
  
• the current year's estimated figures.

Employees who elect to complete Form TD1X have to give it to you:

• on or before January 31 if they worked for you last year;
  
  
• within one month of the date their employment starts;
  
  
• within one month of the date their personal situation changes; or
  
  
• within one month of the date any change occurs that will substantially change the amounts previously reported.

Note
An employee may choose, at any time during the year, to revoke in writing the election he or she made by completing Form TD1X.

To find out how to calculate tax deductions from commission remuneration, go to Employees paid by commission.

Forms and publications

• TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions
• TP-1015.R.13.1-V, Statement of Commissions and Expenses for Source Deduction Purposes (Revenu Quebec)