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

Section 1015r17 Disposition versions

2012-09-01

1015R17. Where a retroactive increase in remuneration is paid to an employee whose estimated annual pay, including the retroactive increase, exceeds the amount determined in accordance with the second paragraph of section 1015R15, the amount to be deducted therefrom must be established by the employer

(a)  by calculating the amount established in accordance with the tables drawn up by the Minister under section 1015 of the Act, on the basis of the new rate of remuneration;

(b)  by subtracting from the amount obtained under paragraph a the amount established in accordance with the tables drawn up by the Minister under section 1015 of the Act, on the basis of the previous rate of remuneration; and

(c)  by multiplying the amount obtained under paragraph b by the number of pay periods to which the increase applies.

s. 1015R7; O.C. 1981-80, s. 1015R7; R.R.Q., 1981, c. I-3, r. 1, s. 1015R7; O.C. 1466-98, s. 91; O.C. 1463-2001, s. 133; O.C. 1470-2002, s. 73; O.C. 134-2009, s. 1.