I-3, r. 1 - Regulation respecting the Taxation Act

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1015R13. Despite section 1015R10, an employer may not make any deduction in respect of
(a)  an amount determined under paragraph d or d.1 of section 725 of the Act; or
(b)  the remuneration of an employee from the employee's office or employment if the remuneration is exempt from tax under a regulation made pursuant to any of subparagraphs a to c and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002).
s. 1015R3.6; O.C. 1149-2006, s. 47; O.C. 134-2009, s. 1; O.C. 321-2017, s. 48.
1015R13. Despite section 1015R10, an employer may not make any deduction in respect of an amount determined under paragraph d.1 of section 725 of the Act.
s. 1015R3.6; O.C. 1149-2006, s. 47; O.C. 134-2009, s. 1.