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

Section 1015r14
Disposition versions

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1015R14. Where an employee’s pay period is not provided for in the tables drawn up by the Minister under section 1015 of the Act, or the amount of the employee’s remuneration is greater than the amount provided for in those tables, the employer must deduct from any such payment to the employee an amount equal to that proportion of the payment that the employee’s tax as estimated for the year, on the basis of current rates and the employee’s personal tax credits, is of the employee’s estimated annual pay.
Despite section 1015R10, the same rule applies to all other cases, if the employer obtains the assent of the Minister.
s. 1015R4; O.C. 1981-80, s. 1015R4; R.R.Q., 1981, c. I-3, r. 1, s. 1015R4; O.C. 1466-98, s. 88; O.C. 1463-2001, s. 130; O.C. 134-2009, s. 1.
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