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I-3 - Taxation Act
Section 1015.4
Disposition versions
1015.4. The person referred to in the first paragraph of section 1015.3 shall furnish the other person referred to in that paragraph with a return in the prescribed form containing the prescribed information within the following time:
(a) the person’s employment starting date where the other person is the person’s employer; and
(b) before remuneration is paid for the first time where the other person is not the person’s employer.
The person referred to in the first paragraph of section 1015.3 shall furnish the other person referred to in that paragraph with a new return in the prescribed form containing the prescribed information within 15 days after an event that results in the reduction of the amount of the person’s deductions or personal tax credits, according to the information indicated in the last return furnished to the other person.
Notwithstanding the first and second paragraphs, the person referred to in the first paragraph of section 1015.3 may, at any time, furnish the other person referred to in that paragraph with a return or a new return in the prescribed form containing the prescribed information.
