In 2015, the Quebec government increased the threshold for companies subject to the 1% training tax law from $1M to $2M. However, even if your gross payroll has fallen below the $2M threshold, it does not mean you are not exposed to audits of prior years up to 2014 when your gross payroll was over $1M. Many companies are exposed up to 1% of their gross payroll if they do not possess the necessary documentation that would stand up to a Revenu Quebec audit. With auditors getting stricter and audits happening more frequently, it is ever more important to ensure your documentation will stand up to any scrutiny.
Click on the link for more information: http://www.revenuquebec.ca/en/entreprises/ras/calculer-ras/fdrcmo/default.aspx