Final answer:
The TP-1015.TR-V document is a guide for manual calculation of QPP contributions, containing tables for source deductions based on income levels for accurate payroll management.
Step-by-step explanation:
The source deduction tables for QPP contributions outlined in TP-1015.TR-V serve as a guide on how to calculate QPP (Quebec Pension Plan) contributions manually. This document is intended for employers or payroll professionals managing source deductions and providing clear guidelines on the amount to be deducted from employees' pay for QPP contributions. The tables reflect various income levels and provide corresponding deduction rates and amounts, which are critical for accurate payroll accounting.