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

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1015R38. Any amount that an employer who ceases to carry on business is required to pay in respect of an employee’s remuneration under section 1015 of the Act must be paid to the Minister by that employer, where it has not already been so paid, within 7 days from the date on which the employer ceases to carry on business.
s. 1015R15; O.C. 1981-80, s. 1015R15; R.R.Q., 1981, c. I-3, r. 1, s. 1015R15; O.C. 838-88, s. 4; O.C. 134-2009, s. 1.