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

Section 1015r36 Disposition versions

2017-04-12

1015R36. For the purposes of this division, the average monthly withholding of an employer for a particular calendar year is equal to the quotient obtained by dividing the aggregate of the amounts that are required to be paid to the Minister by the employer and, where the employer is a corporation, the aggregate of the amounts that are required to be so paid by any other corporation that is associated with the employer in a taxation year of that employer ending during the second calendar year following the particular calendar year, under section 1015 of the Act, section 62 of the Act respecting parental insurance (chapter A-29.011), sections 34 and 37.21 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), in respect of the remuneration that the employer and, where applicable, each other corporation pay during the particular calendar year, by the number of months in that year, not exceeding 12, for which those amounts are required to be paid to the Minister.

s. 1015R14.4; O.C. 223-90, s. 1; O.C. 473-95, s. 32; O.C. 1707-97, s. 98; S.Q. 1999, c. 89, s. 53; O.C. 149-2000; O.C. 1149-2006, s. 48; O.C. 134-2009, s. 1; O.C. 321-2017, s. 50.

2012-09-01

1015R36. For the purposes of this division, the average monthly withholding of an employer for a particular calendar year is equal to the quotient obtained by dividing the aggregate of the amounts that are required to be paid to the Minister by the employer, and, where the employer is a corporation, the aggregate of the amounts that are required to be so paid by any other corporation that is associated with the employer in a taxation year of that employer ending during the second calendar year following the particular calendar year, under section 1015 of the Act, section 62 of the Act respecting parental insurance (chapter A-29.011), 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), in respect of the remuneration that the employer and, where applicable, each other corporation pay during the particular calendar year, by the number of months in that year, not exceeding 12, for which those amounts are required to be paid to the Minister.

s. 1015R14.4; O.C. 223-90, s. 1; O.C. 473-95, s. 32; O.C. 1707-97, s. 98; S.Q. 1999, c. 89, s. 53; O.C. 149-2000; O.C. 1149-2006, s. 48; O.C. 134-2009, s. 1.