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I-3 - Taxation Act

Section 42.14
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42.14. Every person who operates a regulated establishment for which an individual performs employment duties without being an employee of the regulated establishment shall declare in writing to the employer of that individual in relation to those duties, at the end of each pay period of that employer, the total of the amounts of each of the tippable sales attributable to the individual and at that pay period.
1997, c. 85, s. 44; 2004, c. 21, s. 46.
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