Final answer:
The Source Deduction Tables for QPP Contributions is a guide for manually calculating QPP contributions, essential for employers for proper payroll processing.
Step-by-step explanation:
The document titled Source Deduction Tables for QPP Contributions (TP-1015.TR.12-V) is a guide on how to calculate QPP contributions manually (Option B). This resource provides employers with the necessary information to determine the amount of Quebec Pension Plan (QPP) contributions to be deducted from their employees' pay. When using this document, employers must consider various factors, such as income levels and contribution rates, which are outlined in the provided tables, to accurately calculate the deductions for remittance to the government.