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

Section 1015r4 Disposition versions

2012-09-01

1015R4. For the purposes of paragraph b of the definition of “remuneration” in section 1015R1, the expression “payment of commissions” in respect of a payment of commissions made in a taxation year means the amount of that payment.

However, when the employee has elected to file with the employer the declaration referred to in the first paragraph of section 1015R27 in respect of the year, within the time determined therein, and has not revoked that election, that expression means the amount by which the amount of such payment exceeds the proportion of that amount that

(a)  the aggregate of the amounts that were deductible under sections 62, 63, 63.1, 64 and 78 of the Act in computing the employee’s income for the preceding taxation year is of the amount of the commissions received by the employee during that last year; or

(b)  the aggregate of the amounts that, according to the employee’s estimation, will be deductible under sections 62, 63, 63.1, 64 and 78 of the Act in computing the employee’s income for the year is of the total amount of the commissions that, according to the employee’s estimation, will be received by the employee during the year.

s. 1015R1.1; O.C. 871-81, s. 2; R.R.Q., 1981, c. I-3, r. 1, s. 1015R1.1; O.C. 2583-85, s. 23; O.C. 473-95, s. 24; O.C. 523-96, s. 25; O.C. 1631-96, s. 39; O.C. 1707-97, s. 67; O.C. 1155-2004, s. 45; O.C. 1149-2006, s. 46; O.C. 134-2009, s. 1.