Should Box 26 of the T4 slip be zero or should it be left blank where an employee is under 18 years of age during the entire taxation year in which the employee received a salary in Quebec. From what date should the amount in Box 26 of the T4 slip be accounted for where an employee turned 18 in a taxation year in which the employee received salary in Quebec? CRA responded:
[W]here compensation is paid to an employee in a taxation year in which the employee is under 18 years of age throughout the year, the amount to be shown in Box 26 of the T4 slip should be zero.
In a situation where an employee working in Québec has reached the age of 18 in a particular taxation year, that employee will have received a salary eligible for the Québec Pension Plan only on the first day of the following month when the age of 18 years was attained. … [D]eductions for contributions to the Québec Pension Plan must therefore begin to be deducted from the first pay of the month following the month in which the employee reaches the age of 18 years and the amount to be shown in Box 26 of the T4 slip must be recognized from that same time.