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I-3 - Taxation Act
Section 1015
Disposition versions
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.0.1 to 1015.0.2, deduct or withhold from that amount the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 313.13 or 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.6 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(e.3) an amount paid under the program referred to in paragraph k.0.2 of section 311;
(e.4) an amount paid under a program referred to in section 313.14;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund”;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1);
(t) a payment from a registered disability savings plan;
(u) an amount described in section 313.12;
(v) a payment from an advanced life deferred annuity;
(w) a payment out of or under
i. a first home savings account, if the amount is required in accordance with Title IV.4 of Book VII to be included in computing a taxpayer’s income, or
ii. an arrangement that ceases to be a first home savings account under section 935.46.
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R11, 1015R12 and 1015R15 to 1015R29 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, under sections 34 and 37.21 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), if section 37.21 of that Act refers to this section, under section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and under section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $2,400, the Minister may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $3,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
If a person referred to in the first paragraph is a new employer throughout a particular month in a calendar year, that person may elect, in the prescribed form containing prescribed information, to pay an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in the particular month, on the dates, for the periods and according to the terms and conditions prescribed.
For the purposes of the eighth paragraph, a person is deemed
(a) to become a new employer at the beginning of any month beginning after 31 December 2015 in which the person first becomes an employer; and
(b) to cease to be a new employer at a prescribed time in a calendar year if, in a particular month of the calendar year,
i. the monthly withholding amount, within the meaning of the regulations made under this section, to be carried out by the person for the particular month is not less than $1,000, or
ii. the Minister sends to the person, in the particular month, a notice of change in the frequency of payment as a result of the fact that the person no longer meets one of the conditions determined by the Minister.
The tables determining the amount to be deducted or withheld from a particular amount that is paid, allocated, granted or awarded in a taxation year are posted on the Revenu Québec website. The amount specified in the tables includes the amount to be deducted or withheld from the particular amount because of section 37.21 of the Act respecting the Régie de l’assurance maladie du Québec, if that section refers to this section.
The Minister shall publish in the Gazette officielle du Québec a notice of the date of coming into force of the tables and the address of the website on which they are posted.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.0.1 to 1015.0.2, deduct or withhold from that amount the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 313.13 or 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.6 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(e.3) an amount paid under the program referred to in paragraph k.0.2 of section 311;
(e.4) an amount paid under a program referred to in section 313.14;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund”;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1);
(t) a payment from a registered disability savings plan;
(u) an amount described in section 313.12;
(v) a payment from an advanced life deferred annuity.
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R11, 1015R12 and 1015R15 to 1015R29 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, under sections 34 and 37.21 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), if section 37.21 of that Act refers to this section, under section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and under section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $2,400, the Minister may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $3,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
If a person referred to in the first paragraph is a new employer throughout a particular month in a calendar year, that person may elect, in the prescribed form containing prescribed information, to pay an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in the particular month, on the dates, for the periods and according to the terms and conditions prescribed.
For the purposes of the eighth paragraph, a person is deemed
(a) to become a new employer at the beginning of any month beginning after 31 December 2015 in which the person first becomes an employer; and
(b) to cease to be a new employer at a prescribed time in a calendar year if, in a particular month of the calendar year,
i. the monthly withholding amount, within the meaning of the regulations made under this section, to be carried out by the person for the particular month is not less than $1,000, or
ii. the Minister sends to the person, in the particular month, a notice of change in the frequency of payment as a result of the fact that the person no longer meets one of the conditions determined by the Minister.
The tables determining the amount to be deducted or withheld from a particular amount that is paid, allocated, granted or awarded in a taxation year are posted on the Revenu Québec website. The amount specified in the tables includes the amount to be deducted or withheld from the particular amount because of section 37.21 of the Act respecting the Régie de l’assurance maladie du Québec, if that section refers to this section.
The Minister shall publish in the Gazette officielle du Québec a notice of the date of coming into force of the tables and the address of the website on which they are posted.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.0.1 to 1015.0.2, deduct or withhold from that amount the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 313.13 or 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.6 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(e.3) an amount paid under the program referred to in paragraph k.0.2 of section 311;
(e.4) an amount paid under a program referred to in section 313.14;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund”;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1);
(t) a payment from a registered disability savings plan;
(u) an amount described in section 313.12.
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R11, 1015R12 and 1015R15 to 1015R29 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, under sections 34 and 37.21 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), if section 37.21 of that Act refers to this section, under section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and under section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $2,400, the Minister may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $3,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
If a person referred to in the first paragraph is a new employer throughout a particular month in a calendar year, that person may elect, in the prescribed form containing prescribed information, to pay an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in the particular month, on the dates, for the periods and according to the terms and conditions prescribed.
For the purposes of the eighth paragraph, a person is deemed
(a) to become a new employer at the beginning of any month beginning after 31 December 2015 in which the person first becomes an employer; and
(b) to cease to be a new employer at a prescribed time in a calendar year if, in a particular month of the calendar year,
i. the monthly withholding amount, within the meaning of the regulations made under this section, to be carried out by the person for the particular month is not less than $1,000, or
ii. the Minister sends to the person, in the particular month, a notice of change in the frequency of payment as a result of the fact that the person no longer meets one of the conditions determined by the Minister.
The tables determining the amount to be deducted or withheld from a particular amount that is paid, allocated, granted or awarded in a taxation year are posted on the Revenu Québec website. The amount specified in the tables includes the amount to be deducted or withheld from the particular amount because of section 37.21 of the Act respecting the Régie de l’assurance maladie du Québec, if that section refers to this section.
The Minister shall publish in the Gazette officielle du Québec a notice of the date of coming into force of the tables and the address of the website on which they are posted.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.0.1 to 1015.0.2, deduct or withhold from that amount the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 313.13 or 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.6 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(e.3) an amount paid under the program referred to in paragraph k.0.2 of section 311;
(e.4) an amount paid under a program referred to in section 313.14;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund”;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1);
(t) a payment from a registered disability savings plan;
(u) an amount described in section 313.12.
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R11, 1015R12 and 1015R15 to 1015R29 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, under sections 34 and 37.21 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), if section 37.21 of that Act refers to this section, under section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and under section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $2,400, the Minister may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $3,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
The tables determining the amount to be deducted or withheld from a particular amount that is paid, allocated, granted or awarded in a taxation year are posted on the Revenu Québec website. The amount specified in the tables includes the amount to be deducted or withheld from the particular amount because of section 37.21 of the Act respecting the Régie de l’assurance maladie du Québec, if that section refers to this section.
The Minister shall publish in the Gazette officielle du Québec a notice of the date of coming into force of the tables and the address of the website on which they are posted.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.0.1 to 1015.0.2, deduct or withhold from that amount the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 313.13 or 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.6 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(e.3) an amount paid under the program referred to in paragraph k.0.2 of section 311;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund”;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1);
(t) a payment from a registered disability savings plan;
(u) an amount described in section 313.12.
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R11, 1015R12 and 1015R15 to 1015R29 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, under sections 34 and 37.21 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), if section 37.21 of that Act refers to this section, under section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and under section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $2,400, the Minister may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $3,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
The tables determining the amount to be deducted or withheld from a particular amount that is paid, allocated, granted or awarded in a taxation year are posted on the Revenu Québec website. The amount specified in the tables includes the amount to be deducted or withheld from the particular amount because of section 37.21 of the Act respecting the Régie de l’assurance maladie du Québec, if that section refers to this section.
The Minister shall publish in the Gazette officielle du Québec a notice of the date of coming into force of the tables and the address of the website on which they are posted.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.0.1 to 1015.0.2, deduct or withhold from that amount the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.6 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund”;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1);
(t) a payment from a registered disability savings plan;
(u) an amount described in section 313.12.
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R11, 1015R12 and 1015R15 to 1015R29 of the Regulation respecting the Taxation Act (chapter I-3, r. 1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), and section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $2,400, he may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $3,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
The tables determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded in a taxation year are posted on the Revenu Québec website.
The Minister shall publish in the Gazette officielle du Québec a notice of the date of coming into force of the tables and the address of the website on which they are posted.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.1 and 1015.0.2, deduct or withhold from that amount the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.6 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund”;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1);
(t) a payment from a registered disability savings plan;
(u) an amount described in section 313.12.
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R11, 1015R12 and 1015R15 to 1015R29 of the Regulation respecting the Taxation Act (R.R.Q., c. I-3, r. 1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), and section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $2,400, he may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $3,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
The tables determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.1 and 1015.0.2, deduct or withhold from that amount the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.6 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund”;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1);
(t) a payment from a registered disability savings plan.
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R11, 1015R12 and 1015R15 to 1015R29 of the Regulation respecting the Taxation Act (R.R.Q., c. I-3, r. 1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), and section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $2,400, he may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $3,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
The tables determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.1 and 1015.0.2, deduct or withhold from that amount the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.4 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund”;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1);
(t) a payment from a registered disability savings plan.
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R11, 1015R12 and 1015R15 to 1015R29 of the Regulation respecting the Taxation Act (R.R.Q., c. I-3, r. 1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), and section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $2,400, he may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $3,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
The tables determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.1 and 1015.0.2, deduct or withhold therefrom the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year or, in the case of an amount described in paragraph o of the second paragraph and paid to a payee who carries on a business as a market-maker, for the taxation year in which the fiscal period of the business during which the payment is made ends or with which that fiscal period coincides.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.4 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund” ;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) (subparagraph repealed);
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1).
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R3.1 to 1015R3.5 and 1015R5 to 1015R13.3 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), and section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $1,200, he may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $1,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
The tables determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein.
1015. Every person who at any time during a taxation year pays, allocates, grants or awards an amount described in the second paragraph shall, even if the amount paid, allocated, granted or awarded results from a judgment, subject to sections 1015.0.1 and 1015.0.2, deduct or withhold therefrom the amount described in the third paragraph and pay to the Minister, on the dates, for the periods and according to terms and conditions prescribed, an amount equal to the deducted or withheld amount on account of the tax payable by the payee for the same taxation year or, in the case of an amount described in paragraph o of the second paragraph and paid to a payee who carries on a business as a market-maker, for the taxation year in which the fiscal period of the business during which the payment is made ends or with which that fiscal period coincides.
For the purposes of the first paragraph, the amounts referred to are the following amounts:
(a) salary or wages or other remuneration;
(b) an amount described in section 317;
(c) a retiring allowance;
(d) a death benefit;
(e) an amount described in paragraph c of section 311;
(e.0.1) an amount described in paragraph c.1 of section 311;
(e.1) an amount described in any of paragraphs e.2 to e.4 of section 311;
(e.2) a benefit under a supplementary unemployment benefit plan;
(f) an annuity payment or a payment in full or partial commutation of an annuity, other than a payment made under an income-averaging annuity contract respecting income from artistic activities;
(g) fees, commissions or other amounts for services;
(h) a payment under a deferred profit sharing plan or a plan referred to in section 147 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) as a plan the registration of which has been revoked;
(i) a benefit out of or under a registered retirement savings plan or a new plan referred to in section 914, or under such a plan;
(j) (subparagraph repealed);
(k) an amount as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(l) a payment out of or under a registered retirement income fund or a fund referred to in section 961.9 as an “amended fund” ;
(m) a prescribed benefit under a government assistance program;
(n) one or more amounts paid, allocated, granted or awarded to an individual who has elected for the year in prescribed manner in respect of all such amounts;
(o) an amount from a reserve account for contingent losses described in section 979.2;
(p) an amount described in paragraph e of section 1093;
(q) an amount paid, allocated, granted or awarded as a distribution to one or more persons out of or under a retirement compensation arrangement;
(r) a payment under a plan that is a registered education savings plan or that is such a plan solely for the purposes of sections 904 and 904.1;
(s) a payment made in connection with the closing of a farm income stabilization account, pursuant to sections 45 and 46 of the Farm Income Stabilization Account program established under the Act respecting La Financière agricole du Québec (chapter L-0.1).
For the purposes of the first paragraph and having regard to the regulations under this section, the amount to be deducted or withheld is equal
(a) in cases where subparagraph b does not apply,
i. to the amount determined in accordance with the tables drawn up by the Minister determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded or, where the amount to be deducted or withheld cannot be determined with those tables, to the amount computed in the prescribed manner, or
ii. to the amount determined according to a mathematical formula authorized by the Minister; and
(b) in the cases described in sections 1015R3.1 to 1015R3.5 and 1015R5 to 1015R13.3 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), to the prescribed amount.
Where the Minister considers that the aggregate of the amounts a person referred to in the first paragraph is required to pay under this section, section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), and section 63 of the Act respecting the Québec Pension Plan (chapter R-9) and section 62 of the Act respecting parental insurance (chapter A-29.011), for a particular calendar year or for the calendar year prior to that particular year, does not exceed $1,200, he may authorize the person, in respect of an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person during that particular year, to pay that amount on or before the day on which the person would be required, but for this paragraph, to make the last payment required by this section in respect of that remuneration.
The authorization referred to in the fourth paragraph is valid for the calendar year in respect of which it is given and, except where the Minister sends to the person a notice of change in the frequency of payment, for any subsequent calendar year.
Where the Minister considers that the average monthly withholding, within the meaning of the regulations made under this section, of a person referred to in the first paragraph, for the calendar year preceding a particular calendar year or for the second calendar year preceding that particular calendar year, does not exceed $1,000 and the person meets the conditions determined by the Minister, the Minister may authorize the person, in relation to an amount referred to in the first paragraph and equal to an amount deducted or withheld in respect of remuneration paid by that person in a month in the particular calendar year, to pay that amount on the dates, for the periods and according to the terms and conditions prescribed.
The authorization referred to in the sixth paragraph is valid from the first month in respect of which it is given to the end of
(a) the month in which the Minister sends to the person a notice of change in the frequency of payment, where that notice results from the fact that the person no longer meets one of the conditions determined by the Minister; and
(b) the month preceding the month from which a notice of change in the frequency of payment that the Minister sends to the person takes effect, in any other case.
The tables determining the amount to be deducted or withheld from an amount paid, allocated, granted or awarded come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein.
