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

Section 1015r29
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1015R29. Every person paying in a taxation year an amount of remuneration to a fisherman who, pursuant to subparagraph n of the second paragraph of section 1015 of the Act, has elected for the year in prescribed form in respect of all such amounts must deduct 14% of each such amount paid to the fisherman while the election is in force.
s. 1015R13.3; O.C. 2583-85, s. 26; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 1633-96, s. 29; O.C. 1466-98, s. 95; O.C. 1463-2001, s. 135; O.C. 134-2009, s. 1; O.C. 117-2019, s. 31; S.Q. 2023, c. 19, s. 186.
1015R29. Every person paying in a taxation year an amount of remuneration to a fisherman who, pursuant to subparagraph n of the second paragraph of section 1015 of the Act, has elected for the year in prescribed form in respect of all such amounts must deduct 15% of each such amount paid to the fisherman while the election is in force.
s. 1015R13.3; O.C. 2583-85, s. 26; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 1633-96, s. 29; O.C. 1466-98, s. 95; O.C. 1463-2001, s. 135; O.C. 134-2009, s. 1; O.C. 117-2019, s. 31.
1015R29. Every person paying in a taxation year an amount of remuneration to a fisherman who, pursuant to subparagraph n of the second paragraph of section 1015 of the Act, has elected for the year in prescribed form in respect of all such amounts must deduct 16% of each such amount paid to the fisherman while the election is in force.
s. 1015R13.3; O.C. 2583-85, s. 26; O.C. 1471-91, s. 33; O.C. 473-95, s. 48; O.C. 1633-96, s. 29; O.C. 1466-98, s. 95; O.C. 1463-2001, s. 135; O.C. 134-2009, s. 1.
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