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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1015r23
Disposition versions
1015R23. Every person making a payment described in paragraph h of the definition of “remuneration” in section 1015R1 must deduct, where that paragraph refers to an amount described in paragraph e.2 of section 311 of the Act as earnings supplements provided under a project sponsored by a government or government agency in Canada, otherwise than in connection with the program entitled “Return to Work Supplement” established by the Minister of Employment and Social Solidarity, an amount equal to 14% of the payment.
1015R23. Every person making a payment described in paragraph h of the definition of “remuneration” in section 1015R1 must deduct, where that paragraph refers to an amount described in paragraph e.2 of section 311 of the Act as earnings supplements provided under a project sponsored by a government or government agency in Canada, otherwise than in connection with the program entitled “Return to Work Supplement” established by the Minister of Employment and Social Solidarity, an amount equal to 15% of the payment.
1015R23. Every person making a payment described in paragraph h of the definition of “remuneration” in section 1015R1 must deduct, where that paragraph refers to an amount described in paragraph e.2 of section 311 of the Act as earnings supplements provided under a project sponsored by a government or government agency in Canada, otherwise than in connection with the program entitled “Return to Work Supplement” established by the Minister of Employment and Social Solidarity, an amount equal to 16% of the payment.
1015R23. Every person making a payment described in paragraph h of the definition of “remuneration” in section 1015R1 must deduct, where that paragraph refers to an amount described in paragraph e.2 of section 311 of the Act as earnings supplements provided under a project sponsored by a government or government agency in Canada, otherwise than in connection with the program entitled “Return to Work Supplement” established by Emploi-Québec, an amount equal to 16% of the payment.
