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

Section 1015r5
Disposition versions

Full text
1015R5. For the purposes of this chapter, the amount obtained by subtracting, from the payment of remuneration to an employee, the aggregate determined under the first paragraph of section 1015R6 in respect of the employee is deemed to be the amount of the remuneration paid or to be paid.
s. 1015R2; O.C. 1981-80, s. 1015R2; R.R.Q., 1981, c. I-3, r. 1, s. 1015R2; O.C. 2727-84, s. 21; O.C. 1344-89, s. 1; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 21; O.C. 1176-2010, s. 39; O.C. 1726-2023, s. 8.
1015R5. For the purposes of this chapter, the amount obtained by subtracting, from the payment of remuneration to an employee, the aggregate determined in respect of remuneration under the first paragraph of section 1015R6 in respect of the employee, and deducted by an employer in respect of that remuneration, is deemed to be the amount of the remuneration paid or to be paid.
s. 1015R2; O.C. 1981-80, s. 1015R2; R.R.Q., 1981, c. I-3, r. 1, s. 1015R2; O.C. 2727-84, s. 21; O.C. 1344-89, s. 1; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 21; O.C. 1176-2010, s. 39.
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